Cancellation of GST Registration Without Proper Notice Invalid Allahabad HC

Advertisement Neelam Tripathi Vs State of U.P. And 2 Others (Allahabad High Court) The petitioner challenged the order dated 11 July 2023 passed by the Proper Officer cancelling her GST registration and the subsequent appellate order dated 11 February 2024 upholding the cancellation. The petitioner contended that her previous counsel, without obtaining her consent, had submitted an application in Form GST REG-16 for voluntary cancellation of the registration. She argued that the cancellation was effected without following the mandatory procedure under Rule 22(1) of the Central Goods and Ser...