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2024 (4) TMI 152 - HC - GSTCancellation of GST registration retrospectively - Show Cause Notice does not give any reasons - Petitioner seeking to cancel its registration - HELD THAT:- Petitioner had filed an application for revocation of cancellation of registration on the ground “Due to non filling of return you have cancelled my GST registration. But reason behind my this delay is my father expired during this period and i also changed my accountant whose delayed my return” Pursuant to order, we are informed that petitioner had appeared before the Assistant Commissioner on the date and time fixed in support of his application seeking revocation of the cancellation of registration. Learned counsel for respondent submits that certain queries have been raised which have been responded by the petitioner and accordingly no decision on the application for revocation has been taken. Thus, this petition is disposed of directing the Proper Officer to decide the application of the petitioner seeking revocation within a period of two weeks from today. Petition is accordingly disposed of in the above terms.
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