2020 (9) TMI 371

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....ngh ORDER Heard Sri Rahul Agarwal, learned counsel for the petitioner, Sri Ashok Singh, learned counsel appearing on behalf of the respondent nos. 2 and 3 and Sri M.K. Kushwaha, learned Standing Counsel for the State-respondent. The present writ petition has been filed with the prayer:- (i) issue a writ, order or direction in the nature of Certiorari quashing the order dated 14.04.2020....

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....ainable and the objection with regards to an alternative remedy being available does not sustain. Learned counsel for the petitioner then arguing the matter on merits has submitted that the petitioner is registered under the Goods and Service Tax Act with GSTIN No. 09AAPPA8995F1Z4. He was issued a notice dated 24.04.2019 from the office of the respondent no. 2 Commissioner, Central Goods and Se....

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....y reply hence cancellation approved". Learned counsel for the petitioner has argued that in the said order dated 14.04.2020, cancelling the registration of the petitioner, the officer concerned has in the very beginning of the same started with the order stating that the same has a reference to his reply dated 25.05.2020 in response to the notice of show cause dated 14.02.2020. Learned counsel ....

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....ustained in the eyes of law and the matter be remanded back to the concerned authority for passing a fresh order in accordance with law. After hearing counsels for the parties and perusing the record, it is apparent that while giving the reason for cancellation of the registration, it is mentioned that no reply has been received from the petitioner whereas in the same order in the very beginnin....