2023 (3) TMI 728

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.... PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Venkatram Reddy, learned counsel for the petitioner and Ms. Sapna Reddy, learned counsel for the respondents. 2. This petition has been filed under Article 226 of the Constitution of India assailing the legality and validity of the order dated 11.12.2019 passed by respondent No.2 cancelling the Goods and Service Tax (GST) registration....

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....otice, petitioner submitted reply on 04.12.2019 However, reply filed by the petitioner was found to be not satisfactory whereafter respondent No.2 passed the order dated 11.12.2019 cancelling the GST registration of the petitioner. However, it was clarified that such cancellation of registration would not effect the existing liability of the petitioner. 5. Aggrieved by the aforesaid order dated....

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....n 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 Act. As per sub-section ....

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....se 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, it woul....