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2024 (3) TMI 1089 - ALLAHABAD HIGH COURTCancellation of GST registration of petitioner - order for cancellation of registration has been passed without any application of mind whatsoever - violation of principles of natural justice - HELD THAT:- In the present case, the facts are similar to one in Surendra Bahadur Singh's case [2023 (8) TMI 1262 - ALLAHABAD HIGH COURT], wherein the appeal was barred by time under Section 107 of the Act. However, the Division Bench in Surendra Bahadur Singh's case took into consideration the original order and set aside the same being non-reasoned and allowed the petitioner therein to file reply to the show cause notice. The orders impugned herein are liable to be set aside. Accordingly, the order in original dated March 25, 2023 and the appellate order dated December 29, 2023 are quashed and set aside - Petition allowed.
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