Court Upholds GST Registration Cancellation Notice; Petitioner Can Request Earlier Hearing Date with Response Submission.

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....Validity of SCN for cancellation of GST registration - Failure to file GST returns and pay taxes due ot covid-19 - there are no fault on the part of the proper officer in issuing the show-cause notice at Ext.P3 asking the petitioner to show-cause as to why the registration of the establishment should not be canceled. - The petitioner is permitted to approach the proper officer for preponement of date of hearing by submitting his reply to the show-cause notice - HC....