Non-Application of Mind & Lack of Hearing: HC Quashes GST Registration Cancellation

Wings Security Services through Proprietor Surender Kumar Arora Vs State of U.P. and another (Allahabad High Court) The Allahabad High Court addressed a petition filed by Wings Security Services, a company challenging the cancellation of its GST registration. The company argued that the cancellation order, dated February 24, 2023, was passed without due process, as the company was unaware of the initial show cause notice and was not given an opportunity to file a response. Upon reviewing the record, the Court found the cancellation order to be internally contradictory. The order itself stated ...