https://www.taxtmi.com/caselaws?id=787438 The petition challenges cancellation of GST registration for absence of reasons and application of mind; the court held that quasi judicial administrative orders affecting statutory entitlements must record reasons and show application of mind, and set aside the cancellation for lack of reasons. The appeal was dismissed by the appellate authority as time barred, but the court ruled that where the original order was ex parte and denied opportunity of hearing, an appellate dismissal on limitation alone cannot stand; the appellate order was quashed and the matter remitted for fresh consideration after hearing. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787438 The petition challenges cancellation of GST registration for absence of reasons and application of mind; the court held that quasi judicial administrative orders affecting statutory entitlements must record reasons and show application of mind, and set aside the cancellation for lack of reasons. The appeal was dismissed by the appellate authority as time barred, but the court ruled that where the original order was ex parte and denied opportunity of hearing, an appellate dismissal on limitation alone cannot stand; the appellate order was quashed and the matter remitted for fresh consideration after hearing. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787438