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TMI Blog2023 (7) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... ajive Malhotra, Mr. Shubham Bhalla & Mr. Arshbir Singh, Advs For the Respondents : Mr. Rajeev Aggarwal, ASC with Ms. Vidisha Swarup, Mr. Prateek Badhwar & Shaguftha Hameed, Advs. ORDER VIBHU BAKHRU , J. 1. The petitioner (sole proprietor of the M/s Metal Edge) has filed the present petition, inter alia, impugning an order dated 07.10.2021 (hereafter 'the impugned order') whereby the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh order be passed by the proper officer, after affording the petitioner an opportunity to be heard. 2. The petitioner's challenge to the impugned order cancelling its GST registration and the show cause notice dated 23.09.2021 on the ground that the same were not issued by a proper officer is unmerited. By a notification dated 01.11.2019 (a copy of which has been handed over by the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he functions of a proper officer to the Goods and Services Tax Officer would also clothe the said officer with the jurisdiction to issue the impugned show cause notice under Section 73 of the CGST Act as well as to pass the impugned order cancelling the petitioner's registration. 4. Mr Malhotra, the learned counsel for the petitioner contends that the impugned show cause notice under Section 73 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner that the investigation was commenced against the petitioner. We are also of the view that the petitioner is not precluded from canvassing her contention that the proceedings in terms of the impugned show cause notice are not maintainable, before the concerned officer. The petitioner is not precluded from raising this objection in response to the impugned show cause notice. Needless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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