Lack of legally trained mind, manifest arbitrariness in revocation of GST registration: HC

Ansari Construction Vs Additional Commissioner Central Goods And Services Tax (Allahabad High Court) In the present case along with the application, the petitioner had filed a statement to the effect that all the requisite returns have been filed and the dues are cleared and thus it was incumbent upon the Department to have verified the correctness of averments made in the application. I am sorry to observe that the Department miserably failed to verify the facts from their own records and proceeded to issue a show cause notice which is contained in Annexure 4 to the writ petition and quoted h...