https://www.taxtmi.com/caselaws?id=755072 The HC quashed the cancellation of petitioner's GST registration, finding the order dated 21.08.2023 lacked any reasons for cancellation, violating Article 14 of the Constitution. The court held that absence of reasons rendered the administrative order unjustifiable in law. Although petitioner's appeal was dismissed as time-barred under Section 107(4) of UPGST Act, the doctrine of merger did not apply given the circumstances. The court emphasized that once the Department accepts returns with no outstanding dues, it should not obstruct the assessee's business operations. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755072 The HC quashed the cancellation of petitioner's GST registration, finding the order dated 21.08.2023 lacked any reasons for cancellation, violating Article 14 of the Constitution. The court held that absence of reasons rendered the administrative order unjustifiable in law. Although petitioner's appeal was dismissed as time-barred under Section 107(4) of UPGST Act, the doctrine of merger did not apply given the circumstances. The court emphasized that once the Department accepts returns with no outstanding dues, it should not obstruct the assessee's business operations. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755072