2025 (2) TMI 1100

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..... . Viney Kumar, Advocate,. For the Respondent: Mr. Neha Sonawane, Deputy Advocate General, Punjab. ARUN PALLI, J. (ORAL) 1. The petitioner is aggrieved by the impugned show cause notice dated December 19, 2023 (Form GST DRC-01), issued under Section 73 of CGST Act, 2017, by respondent No. 2, in relation to the financial year 2018 - 2019, for certain discrepancies were noticed in the return fi .....

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..... ation for the cancellation of the GST registration was moved by his heirs on September 28, 2020. And, vide order dated April 15, 2021, the authorities cancelled the registration with effect from June 30, 2020. It is submitted that despite the authorities being aware of the cancellation of the GST registration, recovery proceedings were initiated against a dead person. However, she fairly submits t .....

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..... Singh Mansa, STO, she submits that in the given situation, the impugned show cause notice(s) and the consequential order dated April 22, 2024, being indefensible, it would be expedient if the matter is remitted to the competent authority to pass fresh orders in accordance with law. Accordingly, she submits that the impugned show cause notice(s) and the consequential orders be deemed to have been w .....

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