Proceedings Quashed for Lack of Reason in GST Registration Cancellation Rejection

Om Impex Vs State of Maharashtra (Bombay High Court)

Proceedings quashed as reason not provided for rejection of application for voluntary cancellation of GST registration

Bombay High Court held that rejection of the application for voluntary cancellation of registration without providing any reason is contrary to the principles of natural justice. Accordingly, proceedings are liable to be quashed.

Facts- On 28 June 2021, the CGST Authority issued a registration certificate to Respondents in Form GST REG-06. On 9 May 2023, the Petitioner voluntarily a

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