2023 (12) TMI 1395

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....ON'BLE MR JUSTICE B M SHYAM PRASAD FOR THE PETITIONER: SRI. K M SHIVAYOGI SWAMY, ADVOCATE FOR THE RESPONDENTS: SRI. SHAMANTH NAIK, HCGP ORDER The petitioner has impugned the second respondent's order dated 30.12.2022, and the second respondent by this order has cancelled the petitioner's GST registration. Sri. K. M. Shivayogi Swamy, the learned counsel for the petitioner, and Sri S....

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....the petitioner's purported reply dated 12.12.2022, in the very next sentence, the second respondent has also recorded that no reply is filed to the Show Cause Notice. The non-application of mind is obvious and therefore there must be interference quashing the cancellation of the petitioner's GST registration but on terms. Hence, the following: ORDER [A] The petition is allowed, and the....