https://www.taxtmi.com/caselaws?id=756075 The HC set aside the impugned orders dated 21.01.2021 and 13.07.2022, which canceled the GST registration of the petitioner's business, citing non-application of mind and lack of reasoning. The court recognized the petitioner's right to seek a constitutional remedy under Article 226 despite the appeal's dismissal on limitation grounds. The Assistant Commissioner, Lucknow, was directed to issue a fresh order, considering the petitioner's submissions. Additionally, Respondent No.3 was granted the liberty to initiate new proceedings, ensuring due process and allowing the petitioner to present their case. en-us Tue, 07 May 2024 00:00:00 +0530 Thu, 25 Jul 2024 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756075 The HC set aside the impugned orders dated 21.01.2021 and 13.07.2022, which canceled the GST registration of the petitioner's business, citing non-application of mind and lack of reasoning. The court recognized the petitioner's right to seek a constitutional remedy under Article 226 despite the appeal's dismissal on limitation grounds. The Assistant Commissioner, Lucknow, was directed to issue a fresh order, considering the petitioner's submissions. Additionally, Respondent No.3 was granted the liberty to initiate new proceedings, ensuring due process and allowing the petitioner to present their case. Case-Laws GST Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756075