AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
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2024 (3) TMI 55
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....: For the Petitioner: Mr. Pranay Jain, Mr. Karan Singh, Advocates. For the Respondents: Ms. Anushree Narain, Standing Counsel with Ms. Nishtha Mittal, Advocate. JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.01.2021, whereby the GST registration of the petitioner has been cancelled with effect from 31.12.2020. By the show cause notice dated 29.04.2020, pe....
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....o the notice to show cause dated 29/04/2020 Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). The effective date of cancellation of your registration is 31/12/2020" 5. It is noticed that order for cancellation refers to a reply filed by the....
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....clearly demonstrates ex facie non-application of mind by the concerned Superintendent, who passed the order. On the one hand, the order refers to a reply, which was never filed and on the other, it does not give any reason for cancellation. 8. The stand of the respondents is that order is a mere system generated order. This stand of the respondents further compounds the issue for the reason tha....