2021 (2) TMI 986

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..... : Mr. Amitabrata Ray, Mr. Abhratosh Majumdar, Ld. AAG, Mr. Soumitra Mukherjee, Mr. Avra Mazumder ORDER The petitioners have challenged the order for cancellation of the petitioners' Goods and Services Tax Registration dated 18th November, 2020 passed by the Proper Officer, being the Superintendent, Alipore, CGST under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST .....

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..... d. The order of cancellation has been made on the basis that on investigation conducted by the HQ (A/E) against the petitioners, it has revealed that there is no existence of the principal place of business of the assessee. Considering the charges made in the show cause notice and those in the order of cancellation, it appears that certain fact finding acts have been undertaken by the Proper Off .....

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..... r, 2020 before expiry of the three months period available for preferring an appeal and that a further 30 days extension can be granted on sufficient cause being shown. The petitioners shall also be entitled to take all points available to the petitioners including those taken in the writ petition. The Appellate Authority on being approached in time shall dispose of the petitioners' appeal within .....

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