https://www.taxtmi.com/caselaws?id=445625 Bombay HC quashed GST registration cancellation order and show cause notice for lacking reasons, constituting incurable defect and violating natural justice principles. The court held that cancellation orders must contain specific reasons, which were absent in this case, making the action arbitrary and illegal. However, regarding bank account attachment, the court declined to exercise discretionary jurisdiction under Article 226, directing the petitioner to pursue statutory remedy under Rule 159(5) of CGST Rules. The registration cancellation was set aside while attachment order remained undisturbed. en-us Tue, 07 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445625 Bombay HC quashed GST registration cancellation order and show cause notice for lacking reasons, constituting incurable defect and violating natural justice principles. The court held that cancellation orders must contain specific reasons, which were absent in this case, making the action arbitrary and illegal. However, regarding bank account attachment, the court declined to exercise discretionary jurisdiction under Article 226, directing the petitioner to pursue statutory remedy under Rule 159(5) of CGST Rules. The registration cancellation was set aside while attachment order remained undisturbed. Case-Laws GST Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445625