9911796707
TMI Blog2025 (3) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocates. For the Respondents Through: Mr. Manish Khurana, Adv. for Mr. Sumit K. Batra, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed on behalf of the Petitioner-Mansura Brush Works, through its proprietor, Mohammad Hashim under Article 226 of the Constitution of India inter alia seeking issuance of an appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zar Ajmeri, North Delhi, Delhi, 110002 4. The grievance of the Petitioner in this petition is that the impugned Show Cause Notice was issued by the Respondent No. 3 to the Petitioner on 28th November, 2024 under Rule 21A of the Central Goods and Services Tax Rules, 2017. The said SCN inter alia alleged that the Petitioner does not conduct its business from the declared place of business. The same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed by the Petitioner within a period of seven days. However, instead of filing a reply, the Petitioner sent a letter to the concerned Officer, Ward 75, Delhi on 23rd December, 2024 seeking that the concerned GST Inspector may revisit the principal place of business or the additional place of business and restore the GST registration. The Petitioner, however, failed to file a reply within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been cancelled by the Respondent authorities. 7. The Petitioner's difficulty is that the Petitioner is unable to access the GST portal so as to enable the Petitioner to file a reply. 8. Under these circumstances, let the GST portal access be given to the Petitioner for at least a period of 30 days to enable the Petitioner to file a reply to the impugned Show Cause Notice. 9. Upon the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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