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2023 (10) TMI 941 - HC - GSTCancellation of GST registration of petitioner - Failure to furnish returns for a continuous period of six months - order passed without application of mind - violation of principles of natural justice - HELD THAT:- In the present case from the perusal of the order dated 23.12.2022, 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 23.12.2022 (Annexure - 3) is set aside. The petition is accordingly allowed.
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