A quasi-judicial order must speak for itself. It must demonstrate application of the mind to the objection raised. The repetition of the investigative allegation, as the sole ground of rejection, is indicative of the mechanical exercise of power | Cancellation of GST registration is not to be used as a tool of coercion during investigation – Shashi Kumar Choudhury Vs. Union of India and Ors. – Gauhati High Court

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