2024 (10) TMI 1310

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....gh: Mr. Arun Khatri, SSC with Ms. Shreya Lamba, Adv. CM APPL. 57365/2024 Exemption allowed, subject to all just exceptions. Application shall stand disposed of. W.P.(C) 13706/2024 1. The writ petitioner is aggrieved by the cancellation of its registration in terms of the impugned order dated 04 July 2023. It becomes pertinent to note that the aforesaid order was preceded by what is ter....

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....l be decided ex-parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 16/06/2023 Place: Delhi Date: 16/06/2023" 2. The petitioner was thereafter served with the impugned final order dated 04 July 2023 which reads as follows:- "Order for Cancellation of Registration This has refe....

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.... RANGE - 161 Date: 04/07/2023" 3. As is manifest from the above, neither the SCN nor the final order assign or record any reasons in support of the ultimate conclusion which has come to be drawn and recorded, namely, that the petitioner had violated the provisions of the Goods and Services Tax Act, 2017 ['GST Act'] or the Goods and Services Tax Rules, 2017 ['GST Rules'] framed thereund....