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2022 (12) TMI 261 - HC - GSTCancellation of registration of the petitioner - petitioner has not commenced his business within six months and he has taken voluntary registration - HELD THAT:- This Court after hearing the respective counsel finds that the petitioner has not preferred any reply before respondent no. 3 to the show-cause notice, as such, the order dated 19.09.2019 passed by the authority cancelling the registration as well as the appellate order dated 25.08.2021 passed by the appellate authority are hereby quashed and the matter is remitted back to respondent no. 3 to decide the matter giving an opportunity to petitioner to move his reply within 15 days from today. Petition allowed in part.
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