TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
The HC set aside the cancellation of the petitioner's registration, finding that the impugned order lacked application of mind and did not assign reasons, thereby violating principles of natural justice. The cancellation was not in accordance with the prescribed grounds under Section 29 of the GST Act. The petitioner's revocation application was wrongly rejected for non-submission of a reply to the show cause notice, and the subsequent appeal was dismissed without reasons. The court held that the doctrine of merger does not apply where the cancellation order is unreasoned. The limitation ground cited in rejecting the appeal was also found untenable. Consequently, the petition was allowed, reinstating the petitioner's registration.
TaxTMI 
TaxTMI 
