9911796707
TMI Blog2023 (4) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... By Ms. Lekha G.D. Advocate For Sri. K.J. Kamath., Advocate) Respondents (By Sri. K.Hemakumar, AGA For R1; Sri. Jeevan J. Neeralgi, Advocate For R2) ORDER The petitioner is aggrieved by the first respondent's order dated 30.11.2022 (Annexure-C). The first respondent by this order has cancelled the petitioner's GST registration. The petitioner also seeks direction to revoke the cancellation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ekha G.D, the learned counsel for the petitioner, relying upon assertions in this regard argues that when the petitioner was still in custody, the first respondent has cancelled the GST registration on 30.11.2022 recording that on examination of the petitioner's case against cancellation he is of the opinion that it should be cancelled. If the petitioner was in custody from 16.11.2022 until 08.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation must necessarily be an outcome of an investigation against the petitioner. However, neither can substantiate this argument based on a reference to the reasons assigned in the impugned order. As pointed by Ms. Lekha G.D., the second respondent has recorded what appears to be a stereotype opinion because in the circumstances of the case it cannot even be argued that the petitioner could have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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