Lack of reasons & hearing opportunity: Gujarat HC sets aside GST registration cancellation

Anjsay Trading Company & Anr. Vs Union of India & ors. (Gujarat High court)

Gujarat High Court addressed a petition challenging the cancellation of GST registration by the Assessing Officer and its subsequent upholding by the Appellate Authority. The petitioners contended that they were denied an opportunity of hearing, and the cancellation orders lacked reasons. They relied on the court’s 2022 ruling in M/s Aggrawal Dyeing & Printing vs. State of Gujarat, which mandated detailed show cause not

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