GST Cancellation Set Aside as SCN Lacked name or designation of proper officer

One Place Infrastructure Vs State of Up And 2 Others (Allahabad High Court) The Allahabad High Court examined a writ petition challenging orders relating to cancellation of GST registration and dismissal of appeal on limitation grounds. The petitioner, a private limited company engaged in government contractual work, had its registration cancelled due to non-filing of returns for previous quarters. A show cause notice was issued in Form GST REG-17 requiring a reply within 30 days, followed by an ex-parte cancellation order. The petitioner’s appeal was later dismissed solely on the ground of ...