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2023 (4) TMI 702 - DELHI HIGH COURTCancellation of GST registration of petitioner - cancellation for the reason of Non-existent Taxpayers under Risky Exporters Category in DGARM Report - HELD THAT:- It is well settled that the Authority that is required to take the decision cannot do so on mere directions of another authority without fully satisfying itself as to the reasons for taking the said decision. It is clear from the impugned order dated 26.09.2022 that the concerned officer has passed the said order merely on the direction of another Authority. Further, the impugned order does not provide any clue as to why the petitioner’s GST registration was cancelled. The impugned show cause notice as well as the impugned order cannot be sustained and the same are accordingly set aside. Petition allowed.
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