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2024 (4) TMI 773 - HC - GSTValidity Of order in original - passed without any application of mind - Cancellation of registration of petitioner - HELD THAT:- In the present case, the facts are similar to one in Surendra Bahadur Singh [2023 (8) TMI 1262 - ALLAHABAD HIGH COURT], wherein the appeal was barred by time u/s 107 of the Act. However, the Division Bench in Surendra Bahadur Singh's case (supra) took into consideration the original order and set aside the same being non-reasoned and allowed the petitioner therein to file reply to the show cause notice. Thus, the orders impugned herein are liable to be set aside. Accordingly, the order in original dated February 21, 2023 and the appellate order dated February 21, 2024 are quashed and set aside. The petitioner is directed to file its reply to the show cause notice within three weeks from date and the adjudicating authority is directed to proceed de novo and pass order after granting opportunity of hearing to the petitioner. With the above directions, the writ petition is allowed.
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