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Order to cancel GST registration without specifying reason is not sustainable
Case Law Details
- Case Name
- Singla Exports Vs Central Board of Indirect Taxes And Customs & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Singla Exports Vs Central Board of Indirect Taxes And Customs & Ors. (Delhi High Court)
In a significant judgment, the Delhi High Court in Singla Exports v. Central Board of Indirect Taxes and Customs & Ors [W.P.(C) 2732 of 2023 dated August 09, 2023] has set aside an automated order which led to the cancellation of GST registration. This case revolved around the principle that reasons must be specified when taking administrative actions, a fundamental principle of justice.
Facts:
M/s. Singla Exports (“the Petitioner”) decided to discontinue the business operations...





