Order to cancel GST registration without specifying reason is not sustainable

Singla Exports Vs Central Board of Indirect Taxes And Customs & Ors. (Delhi High Court)

In a significant judgment, the Delhi High Court in Singla Exports v. Central Board of Indirect Taxes and Customs & Ors [W.P.(C) 2732 of 2023 dated August 09, 2023] has set aside an automated order which led to the cancellation of GST registration. This case revolved around the principle that reasons must be specified when taking administrative actions, a fundamental principle of justice.

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