9911796707
TMI Blog2023 (11) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... i, Advs. For the Respondent Through: Mr. Rajeev Aggarwal, ASC with Mr. Aadish Jain, Adv. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying as under: "a) A Writ of certiorari under Article 226/227 of the Constitution of India quashing/set aside the impugned show cause notice dated 24.12.2021 and the consequential order dated 26.03.2022 passed by the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was called upon to appear for a personal hearing before the concerned officer on the appointed date and time, but no such date or time was specified. The petitioner's GST registration was also suspended with effect from 24.12.2021. 3. Thereafter the petitioner's GST registration was cancelled by the impugned order dated 26.03.2022 with retrospective effect from 17.10.2019. The said im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the said Show Cause Notice dated 11.10.2023 by a detailed reply filed on 12.10.2023, inter alia, stating that the impugned SCN whereby the petitioner's registration was proposed to be cancelled was in violation of Rule 25 of the Central Goods and Services Tax Rules, 2017 (hereafter 'the CGST Rules'). 7. However, the said reply was not accepted and the petitioner's application seeking revocation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed. 9. In view of above, we set aside the impugned order dated 17.10.2023 and remand the matter to the Proper Officer to consider the petitioner's application for revocation of order cancelling its GST registration, afresh. 10. The petitioner is also at liberty to file additional material and documents before the concerned officer to establish that it is functioning from the principal pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
