9911796707
TMI Blog2024 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... in any date or time or venue where the petitioner had to appear in response to the show cause notice - principles of natural justice - HELD THAT:- There are no merit in the objection by learned counsel for respondents that there is delay in filing the subject petition and the statutory remedies of revocation has not been availed of by the petitioner. First and foremost, there is no limitation for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.01.2021, whereby the GST registration of the petitioner has been cancelled with effect from 31.12.2020. By the show cause notice dated 29.04.2020, petitioner was called upon to show cause as to why registration be not cancelled for the reason that "Any taxpayer other than composition taxpayer has not filed returns for a conti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to be cancelled for following reason(s). The effective date of cancellation of your registration is 31/12/2020" 5. It is noticed that order for cancellation refers to a reply filed by the petitioner dated 09.05.2020 in response to the show cause notice dated 29.04.2020. 6. It is an admitted position that no reply to the show cause notice was filed. Surprisingly, the order of cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive any reason for cancellation. 8. The stand of the respondents is that order is a mere system generated order. This stand of the respondents further compounds the issue for the reason that system generated order clearly establishes the non-application of mind by the proper officer. 9. In view of the aforesaid, this order cannot be sustained and is accordingly set aside. The GST registration of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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