GST registration cancellation without personal notice- HC invokes jurisdiction

Vinod Kumar Vs Commissioner Uttarakhand State GST and others (Uttarakhand High Court) A notice was given on the website, which is not sufficient, and a personal notice has to be given before cancellation of the GST registration. Therefore, the Court can invoke its jurisdiction under Article 226 of the Constitution. Facts- The petitioner/appellant is working as a mason / painting professional. He had applied for GST registration, and was allotted GST Registration No. GSTIN 05AGMPK8182B3ZC. It is apparent from the records that the petitioner/appellant failed to file his return for a continuous p...