GST registration cannot be cancelled without giving adequate reasons: Calcutta HC

Indrajit Roy Vs The Superintendent, Barasat Range IV & Ors. (Calcutta High Court) In the case of Indrajit Roy vs The Superintendent, Barasat Range IV & Ors., the Calcutta High Court reviewed the cancellation of Roy’s registration, challenged on grounds of insufficient reasoning and lack of specifics in the show-cause notice. The petitioner argued that the notice lacked details of the alleged fraud or suppression, making it difficult to respond appropriately. The court found that the notice and subsequent order of cancellation, dated 13th September 2023, were vague and non-speakin...