Order cancelling petitioner's registration violated principles ...

Registration cancelled without reasons, violating natural justice. Delayed appeal dismissed.

Case Laws GST

September 7, 2024

Order cancelling petitioner's registration violated principles of natural justice as it was passed mechanically without application of mind and without assigning reasons. Appeal against cancellation dismissed on ground of delay. Reasons are essential for judicial and administrative orders. Doctrine of merger inapplicable due to circumstances. Referring to precedent, order without reasons fails Article 14 test of reasonableness. Impugned cancellation order quashed for lack of reasons, allowing the petition.

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Order cancelling petitioner's registration violated principles ...

Registration cancelled without reasons, violating natural justice. Delayed appeal dismissed.

Case Laws GST

September 7, 2024

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