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HC allowed the writ petition challenging GST registration cancellation, finding the impugned order non-speaking and passed without application of mind. The court held that the order violates principles of natural justice by failing to record reasons for cancellation as mandated under FORM GST REG-19. Despite delayed filing, the court granted the petitioner one month to either seek details of outstanding dues from the proper officer or pursue alternative remedies, emphasizing that procedural defects cannot result in arbitrary administrative actions affecting taxpayer rights.
HC allowed the writ petition challenging GST registration cancellation, finding the impugned order non-speaking and passed without application of mind. The court held that the order violates principles of natural justice by failing to record reasons for cancellation as mandated under FORM GST REG-19. Despite delayed filing, the court granted the petitioner one month to either seek details of outstanding dues from the proper officer or pursue alternative remedies, emphasizing that procedural defects cannot result in arbitrary administrative actions affecting taxpayer rights.
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