9911796707
TMI Blog2024 (1) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner: Mr. Pranay Jain, Advocate. For the Respondent: Mr. Gibran Naushad, Senior Standing Counsel for CBIC JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks restoration of the GST registration of the petitioner that has been cancelled by order dated 21.07.2023. 2. Learned counsel for the petitioner submits that the show cause notice dated 28.06.2023 which led to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is accessible by the tax-payers. He submits that on the portal all information is also uploaded with regard to the detailed reasons, etc. He submits that the action was taken because the Deputy Commissioner (AE) CGST, Delhi (North) had informed that the petitioner firm was non-existent at the subject address. He submits that all this information was available on the portal and accessible to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (AE) CGST. Both these documents are taken on record. 9. In contrast, learned counsel for the petitioner relies on a copy of the rent agreement dated 27.12.2022 in respect of the subject property. 10. We notice that the petitioner has not filed a detailed response to the show cause notice. 11. Learned counsel for the respondent further submits that petitioner has already filed an appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed response to the show cause notice. Thereafter, the authority shall dispose of the show cause notice within a period of 30 days. Petitioner shall also be afforded an opportunity of personal hearing. 14. It would be open to the competent authority to have a fresh inspection carried out of the subject property, if so required. 15. Petition is disposed of in the above terms. 16. It is clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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