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TMI Blog2024 (7) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Mr. V. Prashanth Kiran, GA (T) ORDER The petitioner was engaged in the business of providing construction services. Upon discontinuing such business in the year 2019, the petitioner applied for the cancellation of its GST registration. Such cancellation was effective from 01.11.2019. By asserting that the petitioner was unaware of show cause notice dated 30.09.2023 and reminders issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons for the disparity. 3. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. With reference to the impugned order, he points out that the show cause notice was followed by three reminder notices. By referring to a judgment of the Madurai Bench of this Court, he points out that this Court held therein that the provision of three opportunities of hearing is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond to the notice. The show cause notice was issued on 30.09.2023 and it is likely that the limitation period was expiring in December 2023. In these circumstances, while the petitioner deserves an opportunity to contest the tax demand, it is also necessary to put the petitioner on terms. 6. For reasons set out above, the impugned order dated 22.12.2023 is quashed subject to the condition that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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