Unreasoned GST Registration Cancellation Invalid: Allahabad HC

Surya Associates Vs Union of India And 2 Others (Allahabad High Court)

Allahabad High Court has set aside an order cancelling the Goods and Services Tax (GST) registration of Surya Associates, emphasizing that an administrative or quasi-judicial order must be supported by reasons, which are considered the “heartbeat and soul” of such decisions. The Court ruled that an appeal dismissed solely on grounds of limitation does not lead to the merger of the original order, allowing the High Court to examine the validity of the initial cancellation order.

The petitioner,

Please become a Premium member. If you are already a Premium member, login here to access the full content.