2022 (12) TMI 1368

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....ed counsel for the petitioner; Mr. G. Praveen Reddy, learned Deputy Solicitor General of India for respondent No.1; and Mr. B. Narsimha Sarma, learned counsel for respondents No.2 to 4. ORDER: (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. M.A.K.Mukheed, learned counsel representing Mr. M.Balasubramanium, learned counsel for the petitioner; Mr. G.Praveen Reddy, learned Deputy Solici....

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....to show-cause as to why GST registration of the petitioner should not be cancelled for not filing monthly returns for six consecutive months. In response thereto, petitioner filed reply on 25.12.2020. However, the reply of the petitioner was found to be not satisfactory. Accordingly, by exercising power under Section 29(2)(c) of the CGST Act, respondent No.3 passed the order dated 29.12.2020 cance....

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....of India). 7. Following the above decision and on the principle of parity, we are of the view that as the issue pertains to cancellation of GST registration of the petitioner, it would be just and proper if one more opportunity is granted to the petitioner. 8. Accordingly, we set aside the order of respondent No.3 dated 29.12.2020 as well as the order-in-appeal dated 25.10.2022 passed by respond....