2025 (5) TMI 1353

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..... rough: Mr. K. G. Gopalkrishnan, Adv. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- Shiv Traders challenging the order dated 12th March, 2021 (hereinafter, 'the impugned order') cancelling the GST registration of the Petitioner on the ground that the principal place of business was not found/available at the field visit. .....

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..... 5. Under such circumstances, considering the fact that the Petitioner did not get a proper opportunity to be heard and no reply to the SCN has been filed by the Petitioner, the matter deserves to be remanded back to the concerned Adjudicating Authority. 6. Accordingly, the impugned order is set aside. The Petitioner is granted time till 10th July 2025, to file the reply to SCN. Upon filing of the .....

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