GST Registration Cancellation Without Proper Notice is Invalid: Allahabad HC

Aditi Agri Junction Vs State of U.P. (Allahabad High Court) In the case of Aditi Agri Junction vs. State of U.P., the petitioner challenged the cancellation of its GST registration and the dismissal of its appeal as time-barred. The issue began with a show cause notice dated 29.03.2023, stating that the petitioner, a composition taxpayer, had not filed returns for three consecutive tax periods. The petitioner was directed to respond within seven working days and appear for a hearing on 12.04.2023. However, no reply was filed, leading to an order on 10.05.2023 canceling the GST registration und...