Case Law Analysis
|Uttarakhand High Court
Procedural Fairness in GST Registration Revocation | Mistaken ITC Deposit Must Be Considered for Revocation: Uttarakhand HC
Uttarakhand High Court rules that GST registration revocation must be reconsidered if a taxpayer deposits wrongly availed Input Tax Credit (ITC) with proof. The tax authority is directed to decide afresh within four weeks of representation, ensuring procedural fairness in GST compliance.