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2020 (9) TMI 371 - HC - GSTCancellation of registration of petitioner - case of petitioner is that since the impugned order on the face of it is per-se illegal and also the reading of the same would go to show that the same has been passed without application of mind - Principles of natural justice - HELD THAT:- It is apparent that while giving the reason for cancellation of the registration, it is mentioned that no reply has been received from the petitioner whereas in the same order in the very beginning there is a specific reference that the said order has taken into the reference the reply dated 25.02.2020 of the petitioner which is in response to the notice to show cause dated 14.02.2020, which is contrary in itself. The order dated 14.04.2020 passed by the Superintendent, Kanpur Sector 12, Central Goods and Services Tax (Annexure 5 to the writ petition), is set aside with liberty to respondent no. 2 to pass a fresh order in accordance with law - Petition allowed.
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