9911796707
TMI Blog2024 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... nay Jain, Mr. Karan Singh, Advocates. For the Respondents: Ms. Anushree Narain, Standing Counsel with Ms. Nishtha Mittal, Advocate. JUDGMENT [SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 18.01.2021, whereby the GST registration of the petitioner has been cancelled with effect from 31.12.2020. By the show cause notice dated 29.04.2020, petitioner was called upon to show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s). The effective date of cancellation of your registration is 31/12/2020" 5. It is noticed that order for cancellation refers to a reply filed by the petitioner dated 09.05.2020 in response to the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Superintendent, who passed the order. On the one hand, the order refers to a reply, which was never filed and on the other, it does not give any reason for cancellation. 8. The stand of the respondents is that order is a mere system generated order. This stand of the respondents further compounds the issue for the reason that system generated order clearly establishes the non-application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 electric ..... X X X X Extracts X X X X X X X X Extracts X X X X
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