Cancellation of GST registration without ascribing any reason is invalid

Chandra Sain Vs Union of India  (Allahabad High Court) HC held that the order of cancellation of GST registration or any other order passed either on administrative or on judicial side is without any reason and prima facie, without application of mind, the same does not stand the test of scrutiny under Article 14 of the Constitution of India. In the present case from the perusal of the order dated 13.02.2020, clearly there is no reason ascribed to take such a harsh action of cancellation of GST registration. In view of the order being without any application of mind, the same does not satisfy...