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2024 (3) TMI 55 - DELHI HIGH COURTCancellation of GST registration of the petitioner - mere system generated order - non-application of mind by the proper officer - perusal of SCN shows that the same did not contain any date or time or venue where the petitioner had to appear in response to the show cause notice - principles of natural justice - HELD THAT:- There are no merit in the objection by learned counsel for respondents that there is delay in filing the subject petition and the statutory remedies of revocation has not been availed of by the petitioner. First and foremost, there is no limitation for filing a petition under Article 226 of the Constitution before this Court. Clearly, when this Court noticed a complete non-application of mind on the part of the proper officer, no purpose would be served in relegating an individual to filing the revocation petition. Repeatedly, this Court is flooded with petitions where there are similar system generated order which ex facie demonstrate non-application of mind. Further, the petitioner is stated to be an electrician doing petty jobs. Petition allowed.
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