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2022 (4) TMI 601 - DELHI HIGH COURTCancellation of GST registration - applicability of time limitation - HELD THAT:- The show cause notice, which is, dated 02.12.2019, gives no details as to the date and time on which the petitioner’s authorized representative was to present himself for a personal hearing, before the adjudicating authority. This is apart from the fact that Mr Rai says that neither the show cause notice dated 02.12.2019, nor the subsequent order cancelling the petitioner’s GST registration was received by the petitioner - the record shows that the order cancelling the petitioner’s GST registration was passed, on 11.12.2019. A close perusal of the order dated 11.12.2019, whereby the petitioner’s registration was cancelled, shows [as also submitted by Mr Rai] that, in fact, there was no demand outstanding qua the petitioner - the impugned order dated 26.10.2021, passed by the appellate authority, and the order cancelling the petitioner’s GST registration dated 11.12.2019, are set aside. The petitioner’s GST registration will be restored, subject to the respondents - Petition disposed off.
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