GST Registration Cancellation quashed for Defective SCN, No Hearing & Non Speaking Order

Implex Infrastructure Pvt Ltd And Another Vs State of U.P. And 3 Others (Allahabad High Court)

The Allahabad High Court heard a writ petition filed by a private limited company engaged in real estate, challenging orders dated 16.05.2023 and 31.03.2025 that cancelled its GST registration. The cancellation followed a show cause notice issued on 12.04.2023, citing the company’s failure to file returns continuously for six months. The petitioner argued that the cancellation violated principles of natural justice and infringed its fundamental right under Article 19(1)(g) of the Const

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