2023 (4) TMI 702

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..... ing itself as to the reasons for taking the said decision. It is clear from the impugned order dated 26.09.2022 that the concerned officer has passed the said order merely on the direction of another Authority. Further, the impugned order does not provide any clue as to why the petitioner s GST registration was cancelled. The impugned show cause notice as well as the impugned order cannot be su .....

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..... .11.2021 (hereafter the impugned show cause notice ) calling upon the petitioner to show cause as to why her GST registration not be cancelled. The petitioner also impugns the order dated 26.09.2022, (hereafter the impugned order ) whereby the petitioner s registration under the Central Goods Services Tax Act, 2017 (hereafter CGST Act ) was cancelled. 6. Respondent no.4 had issued the impu .....

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..... e impugned order indicates that the petitioner s registration was cancelled for the following reasons: I. AS PER direction received vide LETTER BEARING NO.DW/GST/AE/PE/STF/EXPORT VERF/297/2019-20 /15376 DT. 09.11.2021 RECEIVED FROM DC (ANTI EVASION). The registration is being cancelled. 11. It is well settled that the Authority that is required to take the decision cannot do so on mere .....

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