GST Registration Cancellation Quashed for Lack of Reasons and Application of Mind

S.K.M. Timber Private Limited Vs Superintendent of Central Tax (Calcutta High Court) The writ petition before the Calcutta High Court challenged an order dated 9 December 2024 passed by the Superintendent, Range-4, CGST, cancelling the petitioner’s GST registration by invoking Section 29(2)(e) of the CGST Act, 2017 / WBGST Act, 2017. The background of the dispute showed that a show cause notice dated 14 March 2024 had been issued to the petitioner proposing cancellation of registration. Although the petitioner submitted a reply, the proceedings were not concluded. Aggrieved by the inaction, ...