2023 (3) TMI 113

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.... Advocates. For the Respondents : Mr. Raj Kumar, SPC for R-1, UOI. Mr. Unmukt Gera, Adv. for Mr. Satyakam, Adv. ASC, for R-2 & 3. O R D E R 1. The petitioner has filed the present petition, inter-alia, impugning the Show Cause Notice dated 13.01.2023 as well as the suspension of its registration under the Central Goods and Services Tax Act, 2017 (hereafter "the Act"). 2. The petitioner....

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.... 6. The petitioner has challenged the said Show Cause Notice as ex facie illegal and without application of mind. Undisputedly, the implication of the suspending the petitioner's registration has a cascading adverse effect on its business as well as business of other persons who had transacted with the petitioner. 7. The present petition was first listed on 17.01.2023 and this court had passed ....

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....was also afforded an opportunity to be heard. The respondent has since revoked the suspension of the petitioner's registration and the same is active. 9. It is also stated that the respondent has issued a demand notice dated 15.02.2023 under Section 73(5) raising a demand of Rs.6,37,916.00/-. The said demand notice also states that in the event the demand is not paid, a Show Cause Notice under ....