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HC dismissed the writ petition challenging GST registration ...


GST Registration Cancelled After Comprehensive Review Finds No Procedural Irregularities or Justifiable Grounds for Continuation

April 8, 2025

Case Laws     GST     HC

HC dismissed the writ petition challenging GST registration cancellation. The court found no merit in the petitioner's contentions regarding retrospective cancellation. The competent authority followed due process under the West Bengal GST Act, 2017, and exercised jurisdiction appropriately. The petitioner failed to produce satisfactory evidence or explanations to justify GST registration continuation. The court determined no procedural irregularities or violations of natural justice occurred, and the verification report was conducted in compliance with legal requirements. Consequently, the petition was rejected, and the GST registration cancellation was upheld.

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