https://www.taxtmi.com/caselaws?id=756805 Cancellation of GST registration was held unsustainable where the order inconsistently referred to the taxpayer's reply while also stating that no reply was filed, showing non-application of mind and absence of reasons. The order was therefore set aside. Dismissal of the statutory appeal as time-barred did not bar writ jurisdiction under Article 226, because limitation may defeat the appellate remedy but does not extinguish constitutional review where the impugned action affects rights and is unreasoned or arbitrary. The writ petition was maintainable, and the cancellation and appellate orders were quashed with a direction for fresh reconsideration after due consideration of the reply and adequate opportunity. en-us Wed, 10 Apr 2024 00:00:00 +0530 Fri, 09 May 2025 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756805 Cancellation of GST registration was held unsustainable where the order inconsistently referred to the taxpayer's reply while also stating that no reply was filed, showing non-application of mind and absence of reasons. The order was therefore set aside. Dismissal of the statutory appeal as time-barred did not bar writ jurisdiction under Article 226, because limitation may defeat the appellate remedy but does not extinguish constitutional review where the impugned action affects rights and is unreasoned or arbitrary. The writ petition was maintainable, and the cancellation and appellate orders were quashed with a direction for fresh reconsideration after due consideration of the reply and adequate opportunity. Case-Laws GST Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756805