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HC allowed the writ petition challenging the rejection of a ...


Landmark GST Cancellation Ruling: Procedural Fairness Prevails, Order Quashed for Lack of Substantive Reasoning

April 29, 2025

Case Laws     GST     HC

HC allowed the writ petition challenging the rejection of a voluntary GST cancellation application. The court found the original order defective due to lack of reasoned explanation, violating principles of natural justice. The impugned order dated 20 November 2024 was quashed, directing the competent authority to reconsider the cancellation application afresh and dispose of it in accordance with legal principles, ensuring procedural fairness and providing substantive reasoning for any subsequent decision.

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