https://www.taxtmi.com/article/detailed?id=11147 Requirement of a genuine application of mind by the revenue authority is essential before cancelling GST registration, including where cancellation orders are system generated. The court found that an auto generated cancellation which treated an existing reply as not filed showed absence of proper consideration and set aside the order, directing the registrant to discharge tax liabilities with interest and the revenue to restore the GST registration in accordance with law. en-us Sat, 25 Feb 2023 09:54:30 +0530 Sat, 25 Feb 2023 09:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11147 Requirement of a genuine application of mind by the revenue authority is essential before cancelling GST registration, including where cancellation orders are system generated. The court found that an auto generated cancellation which treated an existing reply as not filed showed absence of proper consideration and set aside the order, directing the registrant to discharge tax liabilities with interest and the revenue to restore the GST registration in accordance with law. Articles Goods and Services Tax - GST Sat, 25 Feb 2023 09:54:30 +0530 https://www.taxtmi.com/article/detailed?id=11147