GST Registration cancellation: HC Quashes Appellate Authority order

Siddharth Associates Vs State Tax Officer (Gujarat High Court) 1. The petitioner is before this Court seeking to challenge the action of the respondent authority essentially on two counts firstly, because the order of cancellation of registration is in breach of principle of natural justice being very cryptic and non-reasoned order and secondly, the appellate authority on the ground of its not having powers to condone the delay has chosen not to decide the matter on merit. 2. The prayers sought for are as follow: “A. Your Lordships may be pleased to admit this petition; B. Your Lordships...