2024 (3) TMI 55

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....ay 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, petitioner was called upon to show caus....

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....reas 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 petitioner dated 09.05.2020 in response to the show cause noti....

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....ned 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 that system generated order clearly establishes the non-application of m....