CENTRAL GOODS AND SERVICES TAX ACT, 2017

Section 29

Cancellation of registration - Order passed without any reason - Validity of -

GST registration of the assessee was cancelled by the authority under section 29 of the Act. The assessee submitted that the order of cancellation was passed without any application of mind. Held: As no reason was recorded while passing the order of cancellation of the registration, the same was thus not in accordance with law, and hence, the impugned order was set aside.

Relied:Surendra Bahadur Singh v. State of U.P. case (Writ Tax No.172 of 2023) : 2023 TaxPub(GST) 1257 (All-HC)

REFERRED :

FAVOUR : In favour of assessee

A.Y. :

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