TaxTMI 
TaxTMI 
2023 (3) TMI 160
X X X X Extracts X X X X
X X X X Extracts X X X X
....Praveen Kumar, Learned Deputy Solicitor General of India, Ms. Sapna Reddy JUDGMENT: (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. Mohd. Mukhairuddin, learned counsel for the petitioner; Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No.1; and Ms. Sapna Reddy, learned counsel for respondents No.2 and 3. 2. This petition has been filed under Articl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....titioner to show cause as to why its GST registration should not be cancelled on account of non-filing of GST returns for a continuous period of six months. Subsequently, respondent No.3 passed the order dated 19.01.2022 cancelling the GST registration of the petitioner. However, it was clarified that such cancellation of registration would not affect the existing liability of the petitioner. 5. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1) 2022(7) TMI 82, which has been followed in subsequent decisions, this Court had remanded the matter back to the file of the primary authority to reconsider and pass appropriate order after giving opportunity of hearing to the petitioner. It was held as follows: We have perused the order dated 19.04.2022. This is an order passed by the first appellate authority under Section 107(1) of the CGST....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is more so because respondent No.2 had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy. We further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case....