The honorable Calcutta High Court in the matter Galaxy Mechanical Engineering Equipments Private Limited & Anr. Vs. Assistant Commissioner, Bally, West Bengal Goods and Services Tax & Ors. {W.P.A. 2857 of 2022} came heavily upon the department and set aside the order of cancellation of GST registration as it was a non speaking order and also given without the opportunity of being heard. The court has also observed that the show cause notice issued by the officer is very vague and one line allegation without any basis and for the ends of justice a person against whom a show-cause notice has been issued.

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