GST authorities cancelled registration retrospectively without proper reasoning. Court intervened, citing lack of substantive grounds.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cancellation of GST registration with retrospective effect challenged. Court held that authorities failed to provide substantive reasons for rejecting application and issuing show cause notice/cancellation order, merely stating "reply unsatisfactory" and "others" without reasoning. Petition allowed, directing cancellation of petitioner's GST registration from specified date due to lack of proper reasoning by authorities.....