Doctrine of merger inapplicable. Cancellation of petitioner's ...

Registration Cancellation Conundrum: Lack of Reasons Violates Natural Justice, Impedes Business.

Case Laws     GST

August 31, 2024

Doctrine of merger inapplicable. Cancellation of petitioner's registration without assigning reasons violates principles of natural justice. Reasons form heart and soul of judicial and administrative orders, absence renders order unjustified. Despite dismissal of appeal on ground of delay, doctrine of merger has no application considering facts. Rule 23 mandates service of notice to provide opportunity for revocation application, preventing permanent cancellation and business impediment. Coordinate Bench held that once returns accepted and no dues remain, Department should not obstruct business. Order cancelling registration quashed, petitioner directed to file reply to show cause notice within three weeks. Petition allowed.

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