Rejection of GST appeal without assigning reasons not justifiable: HP HC

Anil Kumar Vs Union of India And Others (Himachal Pradesh High Court) Himachal Pradesh High Court held that rejection of GST appeal without assigning specific reasons for the rejection thereof is not sustainable in law. Accordingly, matter restored back to Appellate Authority for denovo proceedings. Facts- The petitioner is a registered tax payer under Goods and Services Tax Act, 2017 and he is owner and driver of sole commercial vehicle Mahindra Bolero. The petitioner is aggrieved by the order dated 19.03.2024 passed by respondent No.3, whereby the GST registration of the petitioner has been ...