Allahabad HC Set Aside GST Registration Cancellation as No Hearing Was Given

S.K.Tripathi Vs State of U.P. (Allahabad High Court) The Allahabad High Court heard a writ petition challenging the order dated 03.07.2024 by which the petitioner’s GST registration was cancelled under Section 29(2)(d) of the GST Act, as well as the appellate order dated 22.08.2025 dismissing the petitioner’s appeal on the ground of limitation. The petitioner contended that the cancellation order had been passed without granting any opportunity of personal hearing. It was argued that the powers under Section 29(2) of the GST Act are discretionary and cannot be exercised mechanically. The p...