Ex-Parte GST Registration Cancellation Case: Patna HC Advises Statutory Appeal

Vaishnavi Builder and Developer Vs Union of India (Patna High Court) The Patna High Court considered a writ petition challenging a show-cause notice dated 09.05.2023 and an ex-parte order dated 15.01.2024 cancelling the petitioner’s GST registration. The petitioner contended that the cancellation order was non-speaking and passed without providing sufficient opportunity of hearing, thereby violating principles of natural justice. The petitioner also sought restoration of GST registration, permission to file pending returns, and condonation of delay in filing an application for revocation of ...