The Calcutta High Court has held that where cancellation of GST registration is proposed on the basis of a negative field visit report, such report must be supplied to the taxpayer along with the show cause notice to ensure compliance with principles of natural justice. Denial of the field visit report deprives the taxpayer of…
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GST Registration Cancellation Based on Negative Field Visit Report Unsustainable if Report Not Shared With Taxpayer Along With SCN: Calcutta HC
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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