^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

USHIKA OVERSEAS PRIVATE LIMITED & ANR. vs. SUPERINTENDENT OF CENTRAL TAX, RANGE-IV AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

ARINDAM MUKHERJEE

Pet. Counsel

---

Res. Counsel

---

Petitioner / Applicant	USHIKA OVERSEAS PRIVATE LIMITED & ANR.
Respondent	SUPERINTENDENT OF CENTRAL TAX, RANGE-IV AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Feb 19, 2021
Order No.	WPA 9882 of 2020
Citation	2021(2) TAXREPLY 3910
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 107

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
The petitioners have challenged the order for cancellation of the petitioners’ Goods and Services Tax Registration dated 18th November, 2020 passed by the Proper Officer, being the Superintendent, Alipore, CGST under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act). This order dated 18th November, 2020 was passed after issuance of a show cause notice for cancellation of registration dated 12th November, 2020 and considering the petitioners’ reply thereto dated 17th November, 2020. The petitioners say that the cancellation order has been made on grounds which did not find place in the show cause notice. The order of cancellation dated 18th November, 2020, according to the petitioners, is, therefor, arbitrary and without jurisdiction in view of the fact that the proper officer should have considered the petitioners’ case strictly in accordance with the charges made out in the show cause notice. It appears from the charges mad....