Allahabad HC Quashes GST Registration Over Invalid Show-Cause Notice

Bala Ji Medical Ajency Vs State of U.P. (Allahabad High Court) The Allahabad High Court, in the case of Bala Ji Medical Ajency vs. State of U.P., has set aside an order canceling a proprietorship firm’s Goods and Services Tax (GST) registration. The court’s decision hinged on the finding that the show cause notice issued to the petitioner was legally flawed. The petitioner, Bala Ji Medical Ajency, failed to file GST returns due to what they described as “unavoidable circumstances.” As a result, the tax authorities issued a show cause notice for cancellation of the firm&...