TMI Blog2023 (11) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... dispose of the present petition by permitting the petitioner to file an application for revocation of cancellation of its GST registration, and also substantiate that it is carrying on its business from another premises. If the said application for revocation of cancellation of GST registration is filed within a period of two weeks from today alongwith the relevant documents, the Proper Officer sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the SCN ), pursuant to which the impugned order was passed. 2. The petitioner was issued the SCN proposing to cancel the petitioner s GST registration for the reason that it was not found functioning / existing at its principal place of business. The petitioner was directed to furnish a reply to the SCN and also appear before the concerned officer at the appointed date and time, but no suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected. The said order does not disclose any reasons for the same. The space where the reasons were supposed to be set out, is left blank. 5. The learned counsel for the petitioner also points out that the SCN was issued prior to the field visit which was conducted on 06.12.2022. The report of the said field visit indicates that the petitioner s Manager was present at the premises, but the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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