2023 (1) TMI 732 - HC - GST

Cancellation of registration of petitioner - non-application of mind - time limitation provided under Section 107(1) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The orders cancelling registration are a serious matter, they impact the registrants, and therefore, the concerned officer should carefully pen down the orders, and not rely on the system generated orders.

In this case, it appears that the order dated 16.09.2019 was framed without due application of mind - those who are willing to be part of the tax regime should be given, as far as possible, an opportunity to do so.

The matter is remitted to the Appellate Authority to examine the same on merits.