https://www.taxtmi.com/caselaws?id=766299 The HC quashed the cancellation of petitioner's registration under UPGST Act. The cancellation order dated 06.04.2021 failed to provide any reasons, violating Article 14 of the Constitution. When 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 HC held that reasons are essential for any judicial or administrative order, and without them, the order cannot be legally justified. The cancellation order was set aside for lack of application of mind, and the petition was allowed. en-us Wed, 19 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766299 The HC quashed the cancellation of petitioner's registration under UPGST Act. The cancellation order dated 06.04.2021 failed to provide any reasons, violating Article 14 of the Constitution. When 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 HC held that reasons are essential for any judicial or administrative order, and without them, the order cannot be legally justified. The cancellation order was set aside for lack of application of mind, and the petition was allowed. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766299