GST Registration cancellation order by merely Relying on System Generated Orders Not Sustainable

Rekha Saxena Vs. Commissioner of Central Goods and Services Tax (Delhi High Court) HC held that orders cancelling registration are a serious matter, they impact the registrants, and therefore, the concerned officer should carefully pen down the orders, and not rely on the system generated orders. In this case, it appears that the order dated 16.09.2019 was framed without due application of mind. Therefore, given the statement made by Mr Bhatia before us, we are inclined to give another opportunity to the petitioner to make course correction. In our view, those who are willing to be part of th...