Unreasoned Ex-Parte GST Registration Cancellation Quashed by Allahabad HC

Maa Construction And Supplier Company Vs State of U.P (Allahabad High Court) The Allahabad High Court heard a petition filed by Maa Construction And Supplier Company challenging the cancellation of its GST registration under Section 29(2)(d) of the GST Act. The petitioner also contested the appellate order dismissing its appeal as beyond the limitation period. The petitioner’s counsel submitted that the registration cancellation was ex-parte, as no opportunity of hearing had been granted before the order. It was argued that the powers under Section 29(2) are discretionary and cannot be exerc...