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2022 (9) TMI 1047 - HC - GSTCancellation of registration of petitioner - Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months - petitioner did not have knowledge of the show-cause notice, thus, the reply could not be filed - non-application of mind - HELD THAT:- In the present case from the perusal of the order dated 13.02.2020, it is found that 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 13.02.2020 (Annexure – 2) is set aside. The petition is accordingly allowed.
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