2023 (8) TMI 735

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....Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Tarun Chawla, Adv. For the Respondent Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jatin Kumar Gaur, Advs. VIBHU BAKHRU, J. 1. Issue notice. 2. Mr. Harpreet Singh, learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning the show-cause notice date....

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.... from the date of service of the impugned show-cause notice; it further directed the petitioner to appear before the respondent on 11.05.2023 at 01:00 PM. 6. The petitioner filed a response to the said show-cause notice albeit belatedly - after the respondent had passed the impugned order cancelling the petitioner's GST registration. 7. As is apparent from the above, the impugned show-cause ....

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....th us as well. 9. Clearly, the impugned show-cause notice cannot be sustained and is liable to be set aside. 10. The impugned order cancelling the petitioner's registration is equally cryptic. The said order is set out below: - "Form GST REG-19 [See Rule 22(3)] Reference Number: ZA070523228704L Date 29/05/2023 To CUTHBERT OCEANS LLP Unit No 111, Aggarwa....

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....r this Act or to discharge any obligation under this Act or the rules made thereunder for any period to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Place: RANGE - 109 Date: 29/05/2023" 11. Mr. Harpreet Singh, learned counsel appearing for the respondent is also unable to shed any light on the reasons why the peti....