HC allowed the petition challenging GST registration ...

GST Registration Cancellation Overturned: Procedural Flaws and Lack of Reasoned Order Invalidate Administrative Action

April 10, 2025

Case Laws GST HC

HC allowed the petition challenging GST registration cancellation, finding the impugned order non-compliant with procedural requirements. The order was deemed arbitrary and passed without due application of mind, violating principles of natural justice. Specifically, the cancellation order failed to provide a speaking order with substantive reasoning as mandated under CGST Act and Rules, despite the petitioner's non-response to show cause notice. The court held that absence of reasoned explanation renders the administrative action invalid, thereby quashing the registration cancellation order.

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HC allowed the petition challenging GST registration ...

GST Registration Cancellation Overturned: Procedural Flaws and Lack of Reasoned Order Invalidate Administrative Action

April 10, 2025

Case Laws GST HC

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