Patna HC Sets Aside GST Registration Cancellation order – Directs reconsideration

Jyoti Electricals Vs Union of India (Patna High Court) Patna High Court has ruled in the case of Jyoti Electricals Vs Union of India, where the petitioner challenged the cancellation of their GST registration. The court found that the GST Registration cancellation order provided no reasons and violated principles of natural justice. Citing a previous judgment in the case of Manoj Kumar Sah versus The State of Bihar and Anr. in W.J.C. No. 18307 of 2022, the court emphasized the need for a speaking order and quashed the cancellation. Additionally, the court highlighted a Notification No. 03/2023...