None
RU
GST notice and order cancelling GST registration without stating specific reasons is quashed
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taxguruin
Thereafter, the respondent authority passed an ex-parte order dated 16.06.2022 cancelling the Registration Certificate of the petitioner with effect from 16.02.2018.
The respondent, by way of an order dated 06.07.2022, rejected the application for revocation of cancellation of Registration Certificate.
2.3 It is the case of the petitioner that the place of business shown during the registration was a rented premises.
Thus, upon appreciation of the scheme of Act, where specific forms have been prescribed at each stage right from registration, cancellation and revocation of cancellation of registration, the same are to be strictly adhered too.
A pretence of reasons or rubber stamp reasons’ is not to be equated with a valid decision making process.