2024 (7) TMI 1295

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....SUBHASH VIDYARTHI, J. 1. Heard Sri Pranjal Shukla, the learned counsel for the petitioner and the learned Additional Chief Standing Counsel appearing on behalf of the State. 2. By means of the instant writ petition under Article 226 of the Constitution of India, the petitioner has challenged the validity of an orders dated 21.01.2021 and 27.04.2021 passed by the Assistant Commissioner, State Tax....

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....d contents of the cancellation order indicate a total non application of mind by the authority concerned while cancelling the G.S.T registration of the petitioner as on the one hand the order states that it was being passed with reference to the petitioner's reply dated 21.01.2021 but at the same time order states that the petitioner had not submitted any reply to the show cause notice. The co....