2023 (5) TMI 1019

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.... Maninder Kaur & Ms. O Maggu, Advs. For the Respondents Through: Mr. Raj Kumar, CGSC with Ms. Neetu Singh, Adv. for R1. VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition challenging the show cause notice dated 25.01.2023 as well as the order dated 14.02.2023 (hereafter 'the impugned....

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....esaid adverse action was stated to be: "Others". The petitioner was directed to be appear before the concerned officer on 31.01.2023 at 12.30 p.m. He was also directed to furnish a response to the said notice within a period of seven working days. 6. The petitioner responded to the said show cause notice. He submitted that apparently the notice was issued to him due to a delayed response to sum....

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....ad with Rule 21 of CG&ST Rules, 2017 2017 read with Rule 21 of CG&ST Rules, 2017." 8. The petitioner contends that the said reason as stated in the impugned order is ex facie erroneous as the petitioner continues to carry on his business from the Premises, which is also registered as his principal place of business. He further states that the Rule 25 of the Central Goods and Services Tax Rules,....

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.... dated 14.02.2023 is void as having been passed in violation of the principles of natural justice. 10. In our view, neither the show cause notice dated 25.01.2023, nor the impugned order can be sustained. 11. Since it is now clear that the respondents proposed to cancel the petitioner's registration on the assumption that he was not-existent at his principal place of business, this Court con....