GST Registration cannot be cancelled without granting opportunity of being heard

Ashok Kumar Vishwakarma Vs Union of India (Bombay High Court) Introduction: The case of Ashok Kumar Vishwakarma Vs. Union of India sheds light on the significance of providing reasons for the cancellation of GST registration and upholding the principles of natural justice. This article delves into the case’s background, the legal provisions involved, arguments presented, and the final decision rendered by the Bombay High Court on 07/08/2023. Background: This article is to highlight the importance of sharing reasons of cancellation while passing order for cancellation of GST registratio...