No Reasoned Order, No GST Registration Cancellation: Allahabad HC

Surendra Bahadur Singh Vs State of U.P. ( Allahabad High Court)

Allahabad High Court has set aside an order cancelling the GST registration of Surendra Bahadur Singh, a proprietorship concern engaged in civil contractual works. The court found that the cancellation order, dated January 7, 2023, lacked proper reasoning, violating the principles of natural justice and Article 14 of the Constitution of India.

The petitioner had challenged both the cancellation order and the subsequent appellate order dated July 1, 2023, which dismissed his appeal as time-barred.

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