Gauhati HC: GST Registration Cancellation Without Reason Invalid

Dhruba Jyoti Saikia Vs Union of India And 3 Ors. (Gauhati High Court) In Dhruba Jyoti Saikia vs. Union of India & Ors., the Gauhati High Court set aside an order canceling the petitioner’s GST registration, citing a lack of reasoning and due process. The petitioner, facing financial hardship, had failed to file GST returns, leading to a show cause notice on January 15, 2023, which also suspended the registration. Subsequently, on February 28, 2023, Respondent No. 4 issued an order canceling the registration but provided no detailed reasons beyond stating “Registration is cancelled...