2023 (6) TMI 135

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....iled challenging the order dated 01.12.2020 whereby GST registration of the petitioner has been cancelled as well as the order dated 30.12.2021 whereby the appeal has been dismissed. Contention of learned counsel for the petitioner is that the petitioner was served with a show-cause notice dated 20.11.2020 whereby it was alleged that taxpayer has not filed returns for a continuous period of six m....

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....n for registration, the appellate authority dismissed the appeal on the grounds which were alien to the show-cause notice. Learned counsel for the petitioner relies upon a judgment passed by this Court in the case of M/s Chandra Sain, v. U.O.I & Ors. (Writ Tax No.147 of 2022) decided on 22.09.2022 as well as M/S Precitech Engineeers v. State of U.P. & Ors. (Writ Tax No.1583 of 2022) decided on 14....