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2022 (7) TMI 1168 - HC - GSTCancellation of the petitioner’s registration - non-existent report dated 23/07/2020 - HELD THAT:- Although counter-affidavit has been filed, the following has not been disputed by the respondents/revenue: (i) Firstly, no notice of inspection was served on the petitioner, as is required under Section 25 of the CGST Rules 2017. (ii) Secondly, the inspection report dated 23.07.2020, which forms the basis of the impugned order dated 30.03.2021, was not furnished to the petitioner. (iii) Several other reasons have been mentioned in the counter-affidavit by the respondent/revenue, which find no reflection in the impugned order dated 30.03.2021. The writ petition is thus, disposed of, with the direction that the petitioner’s revocation application will be dealt with in the next two weeks.
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