Allahabad HC Quashes GST Registration Cancellation as No Reason Cited in Order

Tyagi Lube Agency Vs State of Uttar Pradesh And 2 Others (Allahabad High Court)

The Allahabad High Court has set aside the cancellation of a Goods and Services Tax (GST) registration for Tyagi Lube Agency, along with subsequent appellate rejections, on the grounds that the initial cancellation order lacked a reasoned basis. The court emphasized that a fundamental principle of administrative and judicial decisions is the provision of clear reasons, which were absent in this case.

Tyagi Lube Agency’s GST registration was canceled by an order dated September 16, 2022. The

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