Patna HC Slams Unreasoned GST Registration Denial

Maharaj Ji Enterprises Vs Union of India through the Secretary (Patna High Court) Patna HC Slams GST Registration Rejection: Unreasoned Orders Cannot Deny Fresh Start The petitioner’s original GST registration was cancelled due to non-filing of returns for six months. After partial compliance and payment of dues to the extent permitted by the GST portal, the petitioner applied for a fresh registration rather than revocation. The Tax Authorities rejected the new registration application citing past cancellation and guidelines prescribed under Circular No. 95/14/2019-GST, but did so without an...