Rejection of GST registration revocation application without considering fact is unsustainable

Swarupa Ghosh Vs Assistant Commissioner of State Tax (Calcutta High Court)

Calcutta High Court held that rejection of an application for revocation of GST registration without considering the vital facts is a non-speaking order liable to be set aside.

Facts-

History of the matter is lined up hereunder –

• First show cause notice was issued on 23rd August 2021 proposing to cancel

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