https://www.taxtmi.com/caselaws?id=431696 Gujarat HC set aside GST registration cancellation order dated 8.3.2022 for non-application of mind by authorities. Petitioner failed to file GST returns from August 2021 to January 2022 due to COVID-19 financial crisis. Court found contradictions in cancellation order which referenced petitioner's reply dated 6.3.2022 while simultaneously stating no reply was submitted. Additionally, effective cancellation date differed from show cause notice date. Despite petitioner not responding to show cause notice timely, court noted no personal hearing date was prescribed and petitioner adequately explained delay. Writ petition partly allowed, fresh opportunity granted to respond. en-us Thu, 01 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431696 Gujarat HC set aside GST registration cancellation order dated 8.3.2022 for non-application of mind by authorities. Petitioner failed to file GST returns from August 2021 to January 2022 due to COVID-19 financial crisis. Court found contradictions in cancellation order which referenced petitioner's reply dated 6.3.2022 while simultaneously stating no reply was submitted. Additionally, effective cancellation date differed from show cause notice date. Despite petitioner not responding to show cause notice timely, court noted no personal hearing date was prescribed and petitioner adequately explained delay. Writ petition partly allowed, fresh opportunity granted to respond. Case-Laws GST Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431696