Hindustan Paper Machinery Industries Vs Commissioner, Central Tax
Date: November 7, 2023
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Saumitra Dayal Singh, Shiv Shanker Prasad
Subject Matter
Cancellation order cannot be insufficient in providing reasons
Summary
The case law involves a writ petition filed against the cancellation of registration of a petitioner under the Central Goods and Services Tax Act, 2017. The impugned order for cancellation was passed without giving adequate reasons and the show-cause…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Nishant Mishra, Advocate alongwith Sri Gaurav Dwivedi, learned counsel for the petitioner and Sri Gaurav Mahajan, learned standing counsel for the respondents. In undisputed facts as to the conduct of the proceedings, the writ petition is being disposed of finally, without calling for counter affidavit. 2. Present writ petition h…