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Gauhati HC Quashed GST Registration Cancellation as Order Lacked Reasons
Case Law Details
- Case Name
- Rakhe Achi Vs Union of India (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Rakhe Achi Vs Union of India (Gauhati High Court)
The petitioner filed a writ petition under Article 226 of the Constitution of India challenging the order dated 27.05.2023 cancelling his GST registration under the Central Goods and Services Tax (CGST) Act, 2017. The challenge was based on the grounds that the cancellation was arbitrary and that the Proper Officer had passed the order without due application of mind.
Background of the case: The petitioner, a sole proprietor carrying on business in stationery, book stalls, and government supply contracts, had obtained GST registration with effe...
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