2023 (4) TMI 543

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....ud., Advocate For the Respondents : Sri. Jeevan J Neeralgi., Advocate ORDER The petitioner is aggrieved by the second respondent's order dated 20.04.2022 [Annexure-A] and the Order-in-appeal dated 14.12.2022 [Annexure- F]. The second respondent by the order dated 20.04.2022 has cancelled the petitioner's GST registration and the first respondent, the appellate authority under Section 107 of the....

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....neither filed response nor participated in any personal hearing. This demonstrates that there is complete lack of application of mind and hence arbitrary exercise of jurisdiction. 3. Sri. Mahesh Arkalgud next submits that during the relevant period the proprietor was hospitalized for over a period of one month because of Left Hemiplegia/Tentorial Meningioma, and this is a condition where there wi....

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....se notice dated 29.03.2022, the second respondent has recorded an opinion based on the alleged examination of the reply and the submissions made at the time of personal hearing. 5. This Court in these circumstances must opine that there is complete lack of application of mind in cancelling the petitioner's registration and the petitioner has made out grounds that would justify interference. Hence....