GST Registration Cancellation Quashed Due to Absence of Named Issuing Authority

M Y Ent Bhatta Vs State of U.P. and another (Allahabad High Court) The petition challenged the order dated 05.01.2024 cancelling the petitioner’s GST registration. The cancellation followed a show cause notice issued on 14.11.2023, citing non-filing of returns for six consecutive months. On the same date, the petitioner’s registration was suspended. The notice stated that it was a “Jurisdictional Officer System Generated Notice” and advised the petitioner to contact the jurisdictional office for further process. The petitioner argued that the notice was contrary to law because the powe...