2023 (2) TMI 981

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.... For the Petitioner : Ms Priyanka Goel, Mr P.R. Singh and Ms Shalini Singh, Advocates. For the Respondents : Mr Aditya Singla, Senior Standing Counsel for CBIC. O R D E R CM APPL. 7567/2023 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 1989/2023 3. Issue notice. 4. Mr. Aditya Singla, learned counsel appearing for the....

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....s called upon to submit a reply and also appear before the concerned authority on 26.09.2022. 8. A plain reading of the show cause notice indicates that the reason for the proposed action was stated to be "Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed". 9. We are at a loss to understand as to how any person could respond to the sa....

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....the petitioner had neither appeared for a personal hearing nor submitted any reply. 12. Aggrieved by the order dated 11.10.2021, the petitioner filed an application seeking revocation of the order of cancellation, which is pending. The petitioner has been pursuing the concerned authority for disposal of its application for revocation of the cancellation order dated 11.10.2022, but in vain. 1....

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....tatutory provision that requires a taxpayer to seek an NOC from any authority for moving an application for revocation of cancellation of its registration. 15. As stated above, we find that the procedure adopted by the respondents for cancellation of the registration is flawed. As noted above, the impugned show cause notice cannot be considered as a show cause notice at all and therefore, the i....