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Case Law Details

Case Name : Nihal Akhtar Vs Union of India (Patna High Court)
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Nihal Akhtar Vs Union of India (Patna High Court)

The petitioner is aggrieved with the cancellation of GST registration by order dated 22.04.2022 without assigning any reason. GST REG-19 has a specific column where reasons have to be assigned. However, the Assessing Officer seems to be laboring under the belief that when an assessee does not appear or an objection is not filed, no reasons have to be assigned.

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