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2020 (2) TMI 853

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..... h Mr. A.A. Ansari for respondent No.1. Mr. Dushyant Kumar, AGP for respondent Nos. 2 to 4.   P.C.:- Heard the learned counsel for the parties. 2. By this Petition, the Petitioner has challenged the order dated 1 January 2020 cancelling the registration of the Petitioner under the Central Goods and Services Tax Act, 2017. 3. The Petitioner was issued a show cause notice on 28 December 201 .....

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..... n 1 January 2020 wherein it is stated that in response to the show cause notice no reply was given by the Petitioner. 4. Mr. Nankani, learned Senior Advocate for the Petitioner submitted that apart from other grounds raised in the Petition, it is apparent from the impugned order itself that it is primarily based on the ground that the Petitioner has not given any reply to the show cause notice. M .....

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..... filed. Learned Senior Advocate for the Petitioner has shown us an endorsement of the concerned office on the reply dated 30 December 2019. 3. None appears for Respondents. We are informed that Respondent was intimated of today's date of the Petition. 4. Issue notice to the Respondents returnable on 10 February 2020. Humdast is permitted. 5. Parties are put to notice that in view of the shor .....

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..... eedings are restored to the stage of issuance of show cause notice. The Petitioner will appear before the State Tax Officer as on the date specified by the State Tax Officer. 7. We make it clear that we have set aside the impugned order on the above ground alone and the proceedings will be concluded by the officer on its own merits. Upon a request made by Mr. Nankani we only state that if the Pet .....

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