In absence of reasons order becomes lifeless: Allahabad HC Quashes GST Order

Namo Narayan Singh Vs State of U.P. and 2 Others (Allahabad High Court) In this case, the petitioner challenged two orders: one issued by the Assistant Commissioner of Commercial Tax, cancelling the petitioner’s GST registration, and the other by the Additional Commissioner, rejecting the petitioner’s appeal against the cancellation. The petitioner, a proprietorship firm engaged in civil construction works, contended that the show cause notice for registration cancellation lacked specifics and that the authorities failed to provide valid reasons for their decisions. The Court noted...