https://www.taxtmi.com/caselaws?id=775374 The HC allowed the petition challenging cancellation of GST registration, finding the cancellation was not in accordance with Section 29 of the Act as the prescribed grounds did not apply. The petitioner's revocation application was rejected for non-response to the show cause notice, and the subsequent appeal was dismissed without reasons. The court held that the cancellation order lacked application of mind and reasoning, thus the doctrine of merger did not bar the petition. The appeal's rejection on limitation grounds was also without explanation. The HC relied on its earlier ruling in M/s Surya Associates, concluding that the impugned orders were unsustainable. The petition was allowed accordingly. en-us Thu, 17 Jul 2025 00:00:00 +0530 Tue, 12 Aug 2025 12:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775374 The HC allowed the petition challenging cancellation of GST registration, finding the cancellation was not in accordance with Section 29 of the Act as the prescribed grounds did not apply. The petitioner's revocation application was rejected for non-response to the show cause notice, and the subsequent appeal was dismissed without reasons. The court held that the cancellation order lacked application of mind and reasoning, thus the doctrine of merger did not bar the petition. The appeal's rejection on limitation grounds was also without explanation. The HC relied on its earlier ruling in M/s Surya Associates, concluding that the impugned orders were unsustainable. The petition was allowed accordingly. Case-Laws GST Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775374