Non-Speaking GST Registration Cancellation Order Quashed Due to Lack of Application of Mind

Smt. Sunita Rai Vs Union of India (Gauhati High Court) The petitioner challenged the cancellation of her GST registration under the Central Goods and Services Tax Act, 2017 by filing a writ petition under Article 226 of the Constitution. She contended that the cancellation order dated 13 September 2024, issued pursuant to a show cause notice dated 13 August 2024, was arbitrary, non-speaking, and passed without due application of mind. The petitioner, a proprietor engaged in the business of hiring light motor vehicles, stated that although she was issued a show cause notice alleging failure to ...