AdvertisementMedicana Vs Union of India (Patna High Court) The Patna High Court considered a writ petition challenging the show cause notice dated 13.11.2023 issued in Form GST REG-17/31 for cancellation of GST registration, the ex parte order dated 15.12.2023 cancelling the petitioner’s GST registration under Section 29 of the Central Goods and Services Tax Act, 2017, and the consequential refusal to permit filing of returns. The petitioner, a registered dealer engaged in the retail sale of medicines since July 2017, submitted that the show cause notice had only been uploaded on the GST portal and w...