TMI Blog2024 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate. JUDGMENT [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the opinion that your registration is liable 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, which was never filed and on the other, it does not give 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 sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of the proper officer, no purpose would be served in relegating an individual to filing the revocation petition. Repeatedly, this Court is flooded with petitions where there are similar system generated order which ex facie demonstrate non-application of mind. Further, the petitioner is stated to be an electrician doing petty jobs. 12. Petition is accordingly allowed in the above term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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