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Order cancelling GST registration quashed due to lack of reasons ...


GST registration cancellation order set aside for lack of reasoning, violating natural justice principles.

Case Laws     GST

October 14, 2024

Order cancelling GST registration quashed due to lack of reasons and violation of principles of natural justice. While SCN proposed cancellation citing incorrect form, impugned order merely reproduced provisions of Sections 29 and 30 without specifying grounds for cancellation. Failure to provide reasoning renders order unsustainable, entitling petitioners to succeed. Petition disposed accordingly.

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