Mechanical GST registration cancellation quashed for non-application of mind and mismatch between notice and order.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC quashed cancellation of GST registration where the show-cause notice was cyclostyled, the authority ignored the taxpayer's reply, and the cancellation order departed from the notice without particulars. The Court held that such a mechanical exercise showed patent non-application of mind and failure to act in accordance with the statute. It also ruled that the availability of a statutory revocation remedy did not bar interference under Article 226 in these circumstances. The cancellation order was set aside and the GST registration restored.....