GST cancellation appeals require reasoned decisions on merits, respecting binding judicial directions and the separate right to seek revocation.
Case-Laws
GST
GST registration cancellation appeals under Section 107 must be determined on merits by reasoned orders identifying the points for determination; lack of merit is not a ground for rejection at admission. A High Court direction to decide an appeal on merits binds the Appellate Authority unless set aside, modified or suspended. Alleged misrepresentation may be raised through review, recall or appeal, but cannot justify disregarding that direction. Seeking revocation of cancellation does not admit that cancellation was correct or bar an appeal. The Appellate Authority may conduct further inquiry and confirm, modify or annul cancellation, but cannot remit the matter to the proper officer.
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