2022 (12) TMI 410

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....l for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the State. The petitioner before this Court, who was registered under the Goods and Service Tax Act, 2017 (hereinafter referred to as the 'Act of 2017), was issued a show cause notice for cancellation of registration on 27th November, 2020. The said notice remained unreplied by the petitioner, pursuant to which the order....

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....r the petitioner has relied upon a judgment of the coordinate Bench of this Court in the case of M/s Ram Krishna Garg Supplier vs. State of U.P. and others, Writ Tax No.1064 of 2021, decided on 15.7.2022. According to the learned counsel, the notice was issued under Section 29(2)(a) of the Act of 2017 while the registration has been cancelled on the strength that bogus transaction has been entered....