Chhattisgarh HC Quashes GST Revision for Lack of Reason

Agrawal Agro Centre Vs State of Chhattisgarh (Chhattisgarh High Court) In a significant ruling, the Chhattisgarh High Court has quashed a suo motu Goods and Services Tax (GST) revision proceeding initiated against Agrawal Agro Centre, emphasizing that any administrative or quasi-judicial order must be supported by clear and cogent reasons. The court, in the case of Agrawal Agro Centre Vs State of Chhattisgarh, also highlighted a critical procedural flaw: the revisional authority lacked the legal competence to issue the order at the time it was passed. The case originated when a vehicle belongi...