GST Registration Cancellation Quashed for Lack of Reasons & Hearing

Akshat Travels Solutions Vs State of U. P (Allahabad High Court)  The petitioner challenged the order dated 03.08.2024 cancelling its GST registration under Section 29(2)(d) of the GST Act and the subsequent appellate order dated 27.09.2025 dismissing the appeal as time-barred. The petitioner argued that the cancellation was passed without granting an opportunity of hearing and that the order was ex parte due to medical reasons preventing the petitioner from replying. It was contended that Section 29(2) of the Act grants discretionary power and cannot be exercised mechanically, and that the o...