GST Registration Cannot Be Cancelled Without Reason: Bombay HC

Nirakar Ramchandra Pradhan Vs Union of India & Ors. (Bombay High Court) Introduction: The Bombay High Court, in the case of Nirakar Ramchandra Pradhan vs. Union of India & Ors., has rendered a significant judgment challenging the cancellation of GST registration. The petitioner contested a show cause notice issued on 27th July 2022, arguing that it lacked reasons. The subsequent order dated 11th November 2022, cancelling the registration, was also challenged. Detailed Analysis: The petitioner challenged the defective show cause notice, emphasizing the absence of reasons related to alle...