GST Registration Cancellation Quashed Due to Absence of Reasons: Bombay HC

Afzal Husain Saiyed Vs PCIT (Bombay High Court) In Afzal Husain Saiyed Vs PCIT, the Bombay High Court examined the validity of cancellation of GST registration and attachment of bank accounts under the Central Goods and Services Tax Act, 2017. The petitioner, engaged in metal scrap trading and registered under the CGST Act, challenged a show cause notice dated 18 September 2023, a cancellation order dated 5 October 2023, and provisional attachment of bank accounts dated 12 September 2023. The facts indicate that summons were issued on 5 September 2023 alleging wrongful availment of Input Tax C...