2023 (9) TMI 397

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. Manisha Saroha, Mr. Mahabir Singh, Mr. Navish Bhati, Mr. Nikhil Beniwal, Mr. Suresh Chaudhary, Mr. Gagan Kumar Singhal & Mr. Rahul Dev, Advs. For the Respondents Through: Mr. Jitesh Vikram Srivastava & Mr. Ravindra Vikram Singh, Advs. For R1. Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Adv. VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel for the respondents accepts noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....OPG1543MIZB Application Reference Number(ARN): AA0706230935508 Date 07/07/2023 Order for Cancellation of Registration This has reference to show cause notice issued dated 30/06/2023. The effective date of cancellation of your registration is 20/07/2022 3. It may be noted that a registered person furnishing return under subsection (1) of section 39 of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ovide any clue as to why the petitioner's GST registration has been cancelled. 6. The petitioner is an individual (holds GST No. 07DCOPG1543MIZB) and carries on the business under a sole proprietorship concern named M/s Green Polymers. The petitioner claims that his principal place of business was located at H. No. A-34, Khasra No. 40/31, Ground Floor, Khera Garhi, Street No. 4, New Delhi, 1100....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... restored on 26.06.2023; the respondent issued the impugned SCN on 30.06.2023 and once again cancelled the petitioner's GST registration by the impugned order. 9. It is apparent from the impugned SCN that apart from alleging that the registration was obtain by fraud, wilful misstatement or suppression of facts - which was also the ground on which the petitioners' GST registration was cancelled ....