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2024 (4) TMI 417 - HC - GSTValidity Of order in original - Order for cancellation of registration passed without any application of mind - HELD THAT:- In the present case, the facts are similar to one in Surendra Bahadur Singh's case [2023 (8) TMI 1262 - ALLAHABAD HIGH COURT] wherein the appeal was barred by time u/s 107 of the Act. However, the Division Bench 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 and the appellate order are quashed and set aside.
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