GST Registration Cancellation Quashed as Order Failed to Record Reasons: Gauhati HC

Hem Chandra Sharma Vs State of Assam And 2 Ors. (Gauhati High Court) The petitioner challenged an order dated 10 February 2025 cancelling his GST registration under the CGST Act, 2017, which had been issued following a show cause notice dated 5 November 2024. The petitioner contended that the cancellation order was arbitrary, non-speaking, and passed without due application of mind. The petitioner, engaged in the business of providing security services through a proprietorship concern, had obtained GST registration with effect from 17 May 2018. The show cause notice alleged failure to furnish ...