2023 (1) TMI 381

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.... ORDER HON'BLE ROHIT RANJAN AGARWAL,J. 1. Sri Shubham Agrawal, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the respondents- State are present. 2. This writ petition has been filed assailing the cancellation of registration of the petitioner-Firm under the Goods and Services Tax Act as well as order passed by Appellate Authority dated 27.10.202....

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....he first Appellate Authority that the rent agreement, which was brought to the notice by the petitioner dated 01.01.2021, after examination, was found that the place of business of the petitioner has changed and the rent agreement was for 11 months. No intimation was given to the Department about change of place of business. 4. Learned Standing Counsel submitted that intimation regarding change....

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....ess on the place, which was informed to the Taxing Department when the registration was done. Apart from this fact, no other finding has been recorded by the first Appellate Authority on the ground which have been taken in the appeal. 7. This Court finds that the first Appellate Authority is duty bound to consider all the grounds raised in the appeal. Before adjudicating any matter on merit, th....