GST registration cancellation for mere not replying SCN is invalid

Technosun India Pvt. Ltd. Vs Union of India (Allahabad High Court)

High Court held that impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of reply to the show cause cannot be a ground for cancellation of the registration.

FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT

Order on Amendment Application

1. Amendment application filed today in Court is taken on record.

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