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TMI Blog2024 (3) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Singh,Ramesh Chandra Srivastava For the Respondent : C.S.C. ORDER HON'BLE ALOK MATHUR, J. 1. The present petition has been filed challenging the order dated 14.02.2023 whereby the registration of the petitioner was cancelled in exercise of powers under Section 29 of the Central Goods and Services Tax Act as well as the order dated 05.02.2024 whereby the appeal preferred by the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the version of the petitioner and on this ground the appeal was also dismissed before the appellate authority which led to the passing of the order dated 14.02.2023 (Annexure-1). The entire order is being reproduced herein below: "Reference Number: ZA0902231247630 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission of final return furnished by you. You are required to pay the following amounts on or before 24/02/2023 failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder. Head Central Tax State Tax/UT Tax Integrated Tax Cess Tax 0 0 0 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thers) had held that the order of cancellation of registration or any other order passed either on administrative or on judicial side is without any reason and prima facie, without application of mind, the same does not stand the test of scrutiny under Article 14 of the Constitution of India. 6. Thus, following the said judgment rendered in the case of M/s Chandrasen (Supra), the writ petition de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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