https://www.taxtmi.com/caselaws?id=440733 Delhi HC set aside GST registration cancellation order passed solely on directions from another authority without independent consideration of petitioner's reply to show cause notice. Court held that authorities must independently exercise decision-making powers and cannot act merely on directions from other authorities. The appellate authority should have condoned the fourteen-day delay in filing appeal, given petitioner's interactions with department for resolution. Court emphasized that GST registration cancellation has wide implications for taxpayers and can bring business to standstill, requiring circumspect exercise of such powers only when necessary. en-us Tue, 18 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440733 Delhi HC set aside GST registration cancellation order passed solely on directions from another authority without independent consideration of petitioner's reply to show cause notice. Court held that authorities must independently exercise decision-making powers and cannot act merely on directions from other authorities. The appellate authority should have condoned the fourteen-day delay in filing appeal, given petitioner's interactions with department for resolution. Court emphasized that GST registration cancellation has wide implications for taxpayers and can bring business to standstill, requiring circumspect exercise of such powers only when necessary. Case-Laws GST Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440733