Afzal Husain Saiyed Vs PC, Central Tax
Date: November 6, 2023
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): G. S. KULKARNI & JITENDRA JAIN
Subject Matter
Lack of Reasons Invalidates GST Registration Cancellation Order
Summary
The High Court allowed the petition, setting aside the cancellation of the petitioner's GST registration and the associated show cause notice. The Court found the cancellation order to be arbitrary and illegal due to the complete absence of reasons.…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT By this petition filed under Article 226 of the Constitution of India, the petitioner has challenged the cancellation of registration under Central Goods and Service Tax Act by an order dated 5 th October 2023 and attachment of his Bank Account No.4412198904 with Kotak Mahindra Bank and Bank Account No.259904778835 with IndusInd Bank on 12 th Se…