The HC quashed the orders dismissing the application for revocation of GST cancellation order. Despite the inspection confirming the business premises matched the registration certificate, the appellate authority dismissed the application without assigning proper reasons, violating principles of natural justice. The HC held that once the inspected site conformed to the registration disclosures, the dismissal order was unsustainable. The lack of reasoned basis for rejection rendered both the dismissal order and the appellate order unsustainable, necessitating quashing.
The HC quashed the orders dismissing the application for revocation of GST cancellation order. Despite the inspection confirming the business premises matched the registration certificate, the appellate authority dismissed the application without assigning proper reasons, violating principles of natural justice. The HC held that once the inspected site conformed to the registration disclosures, the dismissal order was unsustainable. The lack of reasoned basis for rejection rendered both the dismissal order and the appellate order unsustainable, necessitating quashing.
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