9911796707
TMI Blog2024 (4) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... mkumar For the Respondents : Mrs. K. Vasantha Mala, Government Advocate (Taxes) ORDER The petitioner challenges an order of cancellation of GST registration. The petitioner states that he was a registered person under applicable GST statutes and that he received a show cause notice dated 29.12.2022 alleging non-compliance of specified provisions in the GST Act. 2. The petitioner replied to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o whether any document was enclosed with the show cause notice. At the hearing today, she confirms that no document was enclosed with the show cause notice. 5. The operative portion of the show cause notice is as under: "1. Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed." The operative portion of the impugned cancellation order is as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the impugned order of cancellation is unsustainable. 7. Hence, the impugned order of cancellation is quashed and, as a corollary, the first respondent is directed to restore the registration of the petitioner forthwith. It is made clear that it is open to the respondents to initiate proceedings, including for cancellation of registration, in case of non-compliance, in accordance with law. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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