2023 (9) TMI 398

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..... For the Respondents Through: Ms. Anushree Narain, SC with Ms. Shivangi Sinha, Adv. ORDER CM APPL. 45525/2023 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 11664/2023 3. The petitioner has filed the present petition, inter alia, praying as under:- "(i) To issue Writ, Order or direction in the nature of in the natu....

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....n-existence at the premises and no response received" 5. Prior to the said order, the petitioner was issued a show cause notice dated 28.11.2022 proposing to cancel its GST registration on the ground that it was not found to be in existence upon a physical verification conducted on 16.11.2022. 6. It is the petitioner's case that during the relevant period his son was ailing and subsequently ....

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....said suggestion commends to us. 9. We, accordingly, direct that if the petitioner withdraws the appeal which is pending before the Appellate Authority and files an application seeking revocation of the cancellation of its GST registration, the same be considered by the proper officer on merits. We also consider it apposite to direct that if the petitioner files such an application within a peri....