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2023 (8) TMI 1262 - HC - GSTCancellation of registration of petitioner - appeal dismissed as being beyond the prescribed period of limitation - HELD THAT:- In the present case from the perusal of the order dated 07.01.2023, clearly there is no reason ascribed to take such a harsh action of cancellation of registration. In view of the order being without any application of mind, the same does not satisfy the test of Article 14 of the Constitution of India, as such, the impugned order dated 07.01.2023 (Annexure - 2) is set aside. The petition is accordingly allowed.
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