High Court Invalidates GST Registration Cancellation Due to Missing Reasons in Order Ext.P11, Emphasizing Need for Authority's Justification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revocation of cancellation of registration of GST - No reason has been specified in the impugned order. Reasons are soul of every order. However, brief it may be, the order must reflect an application of mind of the authority. Due to the absence of any reasoning reflected in Ext.P11, notwithstanding the merits or demerits of the contentions raised by both sides, Ext.P11 cannot stand the test of scrutiny of law. - HC....