https://www.taxtmi.com/caselaws?id=436517 GST registration cancellation was quashed because the cancellation order reflected non-application of mind: it proceeded on an alleged reply and personal hearing even though the record showed no reply was filed and no hearing was attended. That inconsistency made the cancellation arbitrary. Once the cancellation order was set aside, the challenge to the appellate order dismissing the appeal as time-barred did not survive and became infructuous. Relief was made subject to filing of returns within the stipulated period. en-us Fri, 10 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436517 GST registration cancellation was quashed because the cancellation order reflected non-application of mind: it proceeded on an alleged reply and personal hearing even though the record showed no reply was filed and no hearing was attended. That inconsistency made the cancellation arbitrary. Once the cancellation order was set aside, the challenge to the appellate order dismissing the appeal as time-barred did not survive and became infructuous. Relief was made subject to filing of returns within the stipulated period. Case-Laws GST Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436517