Allahabad HC Quashes GST Registration Cancellation Order for non-application of Mind

Ashok Kumar Vishwakarma Vs State of Up And 2 Others (Allahabad High Court) Allahabad High Court has set aside an order cancelling the GST registration of Ashok Kumar Vishwakarma, along with a subsequent appellate order, highlighting a critical flaw in the original decision-making process: a lack of application of mind and contradictory statements within the order itself. The ruling, delivered by a single judge bench, emphasizes the necessity of reasoned orders in quasi-judicial proceedings that impact a citizen’s right to conduct business. The petitioner, Ashok Kumar Vishwakarma, challen...