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2022 (6) TMI 422
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....13/2022 - -<br>GST<br>HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA AND HON'BLE MR. JUSTICE SAMEER JAIN For Petitioner(s) : Mr. Daksh Pareek Advocate with Mr. Arjun Singh Advocate. Judgment / Order Heard. By this petition, the petitioner has assailed legality and validity of show cause notice for cancellation of registration passed on 06.04.2022. Apart from....
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....has been taken in the matter. He further contends that even proviso to Sub-Section 1 of Section 29 of the Act of 2017 may not be attracted in the present case. We find that the authority in purported exercise of power under Section 29 of Sub-Section 1 of the Act of 2017, while initiating proceeding for cancellation of registration has resorted to its power to suspend registration during the ....
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...., the proceedings itself are required to be brought to its logical conclusion one way or the other in a time bound manner and merely because the Statute does not provide any limitation for completion of proceedings, the authority cannot be allowed to sit over the matter and leave the person to suffer suspension of registration and all consequences to follow where the entire operations are brought ....