TMI Blog2024 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The petitioner is also entitled for the benefit of the order passed by this Court in (Chandra Sarin Vs. Union of India) [ 2022 (9) TMI 1047 - ALLAHABAD HIGH COURT] . In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 17.03.2023 whereby G.S.T. registration of petitioner has been cancelled. Petitioner further prayed that respondents may be directed to revoke the G.S.T. registration of petitioner. The facts, in brief, are that the petitioner is an individual proprietorship concerned and engaged in the business of providing services in relation to towing of commercial and private vehicles and is registered un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by this Court in Writ Tax No.147 of 2022 (Chandra Sarin Vs. Union of India) dated 22.09.2022. In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of reply to the show cause cannot be a groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving an opportunity of hearing to the petitioner and after considering whatever defence he may take. In view thereof, the present petitioner is also entitled for the same relief. The benefit of the order dated 22.9.2022 passed in Writ Tax No.147 of 2022, shall also be made available to the present petitioner. Accordingly, the present petition is allowed. The orders dated 17.03.2023 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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