2022 (12) TMI 1368

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....DY Mr. M. Balasubramanium, learned 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; M....

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....as issued by respondent No.3 to the petitioner 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, responde....

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....decided on 30.06.2022 (Nithya Constructions v. Union 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 ....