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TMI Blog2023 (12) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Pawan Dwivedi - Advocate For the Respondents : Shri Praveen N. Surange - Advocate ORDER Petitioner, an assess having registration No.23ACLPG9479N2ZT is engaged in trading of sanitary wares and other items. The assessment year is 01.04.2018 to 31.03.2019. In terms of the Central Goods and Services Tax Act, 2017 (for brevity, the 'CGST Act') in vogue at the relevant time the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation that the registrations of dealers for the assessment year 2018-19, from whom purchases were made were cancelled at the relevant time, i.e., 2018-19. However, it was also indicated that in case of any discrepancy please send the list of dealers whose registrations were cancelled by the department. Thereafter, an intimation dated 27.02.2023 was sent by the respondent-department with A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 65/- for the delay in filing return. 7. Shri Dwivedi, learned counsel for the petitioner with aforesaid submissions further states that in the facts and circumstances of the case in hand, rules 99, 100 and 142 of the Central Goods and Services Tax Rules suggest that the Revenue shall be obliged to provide details on being asked. Therefore, prays for quashment of the impugned notice. 8. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned show cause notice and reply submitted by the petitioner. 11. During the course of arguments it is transpired that admittedly there is no express/physical letter by the respondents on record showing cancellation of the registration of any of the dealers / suppliers in question retrospectively particularly for relevant assessment year 2018-19. Under such circumstances, nothing survives in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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