2026 (3) TMI 193

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...., Shailesh Sachan For the Respondent(s) : C.S.C. ORDER HON'BLE JASPREET SINGH, J. 1. Heard learned counsel for the petitioner. 3. Present petition has been filed challenging the order dated 03.07.2024 whereby the petitioner's registration was cancelled under Section 29(2)(d) of GST Act as well as the appellate order dated 22.08.2025 whereby the appeal was dismissed as being ....

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.... the fact remains that at the stage of inception, the petitioner could not furnish his reply due to incomplete service and proper opportunity of hearing and the order was patently exparte. 6. Having heard learned counsel for the parties and from a perusal of the material on record, this Court finds that the issue involved in the instant petition, similarly has been considered by a coordinate Be....

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....f GST Act. 6. Learned counsel for the petitioner argues that although no fault can be found with the appellate order dismissing the appeal as Appellate Authority does not have the power to condone the delay in terms of the scheme of the Act, however, he argues that the order cancelling the registration is without application of mind; he draws my attention to the impugned order dated 13.02....

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....f Trademarks, Mumbai and Ors. - (1998) 8 SCC 1. 7. He further places reliance on the judgment of this Court in the case of Om Prakash Mishra v. State of U.P. & Ors.; Writ Tax No.100 of 2022 decided on 06.09.2022 wherein this Court had recorded that every administrative authority or a quasi judicial authority should necessarily indicate reasons as reasons are heart and soul of any judicial....