2023 (4) TMI 426

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....h: Mr Atul Tripathi, Senior Standing Counsel for CBIC with Mr R.K. Shah, Advocate for R-1 & 2. ORDER CM APPL. 16505/2023 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 4252/2023 3. Issue notice. 4. The learned counsel appearing for the respondents accepts notice. 5. The petitioner has filed the present petition impugning an order....

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.... 06.06.2022, the petitioner's GST Registration was cancelled. The said order also does not indicate any reason for cancellation of the petitioner's registration. It merely states that "the tax payer neither attended personal hearing nor responded to the query raised". 9. It is apparent from the above that neither the Show Cause Notice nor the order dated 06.06.2022 cancelling the petitioner's re....

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....larifications. However, the petitioner had not provided the said documents. However, the petitioner's application was rejected. Thus, the impugned order dated 06.06.2022 cancelling the petitioner's registration is not traceable to the petitioner request for cancellation of his registration. 12. In the given circumstances, this Court considers it apposite to set aside the Show Cause Notice dated 1....