Order cancelling GST registration set aside as passed without application of mind

Deepak Bansal Vs Commissioner, Department of Trade (Delhi High Court Delhi High Court held that order cancelling GST registration passed without application of mind by simply doing cut and paste job is liable to be set aside. Facts- This writ petition is directed against the order-in-appeal wherein the appeal preferred by the petitioner against the order cancelling its GST registration was dismissed on the ground that it was time barred. Conclusion- Order cancelling the registration i.e., the order dated 28.12.2021 is a cut and paste job. There has been no application of mind either while fram...