https://www.taxtmi.com/caselaws?id=460054 An internally inconsistent GST registration cancellation order, which simultaneously referred to a reply and recorded that no reply had been filed, was found to reflect non-application of mind to the record. On that basis, the cancellation could not be sustained and was quashed, while the department was left free to proceed in accordance with law if the petitioner failed to comply with the court-imposed conditions. Relief was made conditional on filing the required declarations and discharging outstanding dues within the stipulated time. en-us Mon, 11 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460054 An internally inconsistent GST registration cancellation order, which simultaneously referred to a reply and recorded that no reply had been filed, was found to reflect non-application of mind to the record. On that basis, the cancellation could not be sustained and was quashed, while the department was left free to proceed in accordance with law if the petitioner failed to comply with the court-imposed conditions. Relief was made conditional on filing the required declarations and discharging outstanding dues within the stipulated time. Case-Laws GST Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460054