TaxTMI 
TaxTMI 
2023 (3) TMI 373
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....d, Legal Assistant For the Respondents Through: Mr. Piyush Beriwal, Sr. SC for R1 & R3 O R D E R 1. The petitioner has filed the present petition, impugning an Order-in-Appeal dated 31.10.2022, passed by the Appellate Authority, rejecting the petitioner's appeal against an order dated 18.01.2021, whereby the petitioner's GSTIN registration was cancelled. 2. The petitioner was issued a Show ....
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....e Notice dated 29.12.2020 nor appeared for a personal hearing, which was scheduled on 30.12.2020, the concerned Officer (Superintendent, Ward 11:Zone 2:Delhi), passed an order dated 18.01.2021, cancelling the petitioner's GSTIN registration. The said order also indicates that no amount was found due and payable by the petitioner. 6. The petitioner filed an appeal against the said order, which was....
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....ubt the petitioner's claim that he was suffering from ill-health during the period of pandemic and, therefore, was unable to respond to the Show Cause Notice or appear personally before the concerned Officer. 10. In so far as the non-filing of the affidavit is concerned, the petitioner states that he has fully discharged its tax liability and no amount is outstanding. In fact, it is his claim tha....