High Court quashes arbitrary GST registration cancellation order, restores registration for lack of reasoning.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The High Court set aside the order cancelling the Petitioner's GST registration. The cancellation order by the quasi-judicial authority suffered from non-application of mind as it failed to assign any reason, violating principles of natural justice. Consequently, the Petitioner's registration was restored to the status prior to the issuance of the show cause notice dated 02.02.2022.....