https://www.taxtmi.com/caselaws?id=451312 HC quashed the Assistant Commissioner's order dated 20.01.2022 cancelling petitioner's registration. The court found no reasons were assigned for the cancellation, making the order legally unjustified. Although petitioner's appeal was dismissed for delay, the court held the doctrine of merger did not apply given the circumstances. The writ petition was allowed and the cancellation order was set aside due to non-application of mind by the authority. en-us Wed, 20 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451312 HC quashed the Assistant Commissioner's order dated 20.01.2022 cancelling petitioner's registration. The court found no reasons were assigned for the cancellation, making the order legally unjustified. Although petitioner's appeal was dismissed for delay, the court held the doctrine of merger did not apply given the circumstances. The writ petition was allowed and the cancellation order was set aside due to non-application of mind by the authority. Case-Laws GST Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451312