The Allahabad High Court in the case of Chandra Sain Vs Union of India held that the cancellation of GST registration without reason and without application of mind does not stand the test of scrutiny under Article 14 of the Constitution of India. The court found that in the present case, there was no reason given for the cancellation of GST registration and the order was without any application of mind. Therefore, the order was set aside. The petitioner’s appeal was allowed.
Source Taxguru
