2023 (4) TMI 304

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.... PRASAD For the Petitioner (By Ms. Lekha G.D. Advocate For Sri. K.J. Kamath., Advocate) Respondents (By Sri. K.Hemakumar, AGA For R1; Sri. Jeevan J. Neeralgi, Advocate For R2) ORDER The petitioner is aggrieved by the first respondent's order dated 30.11.2022 (Annexure-C). The first respondent by this order has cancelled the petitioner's GST registration. The petitioner also seeks di....

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....tax credit or refund of tax. 3. Ms. Lekha G.D, the learned counsel for the petitioner, relying upon assertions in this regard argues that when the petitioner was still in custody, the first respondent has cancelled the GST registration on 30.11.2022 recording that on examination of the petitioner's case against cancellation he is of the opinion that it should be cancelled. If the petitioner was....

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....upply of goods or services and the cancellation must necessarily be an outcome of an investigation against the petitioner. However, neither can substantiate this argument based on a reference to the reasons assigned in the impugned order. As pointed by Ms. Lekha G.D., the second respondent has recorded what appears to be a stereotype opinion because in the circumstances of the case it cannot ev....