Rejection of GST registration revocation application without considering fact is unsustainable

Swarupa Ghosh Vs Assistant Commissioner of State Tax (Calcutta High Court) Calcutta High Court held that rejection of an application for revocation of GST registration without considering the vital facts is a non-speaking order liable to be set aside. Facts- History of the matter is lined up hereunder – First show cause notice was issued on 23rd August 2021 proposing to cancel the registration of the petitioner on the ground that there is a contravention of section 29(12)(a); Order of cancellation was passed on 1st September 2021; Appellant filed revocation application and by order dated 3r...