2025 (4) TMI 1674

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....Rishi Tandon For the Respondent : Nimai Dass (A.C.S.C.) ORDER 1. This petition has been filed by the petitioner challenging the order dated 24.02.2023 passed by the respondents cancelling the petitioner's registration under the U.P. Goods and Services Tax Act, 2017. 2. Submissions have been made that a show cause notice was issued to the petitioner 30.01.2023, however, as the petit....

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.... 6. The very fact that though no response was given by the petitioner to indicate that the response was received and then to cancel the registration on non-receipt of any response clearly reflects non application of mind by the officer for passing the order impugned. 7. In view of the above, without going into the other aspects of the matter as raised, we deem it appropriate and, therefore, ....