2023 (9) TMI 400

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....n Kumar Singh, Mr. K. Murali Reddy and Mr. Ankam Rao, Advs. For the Respondents Through: Ms. Shaguftha H, Adv. On behalf of Mr. Rajeev Aggarwal, Adv. Ms. Anushree Narain, Standing Counsel with Ms. Shivangi Sinha, Adv. For R-2. ORDER 1. The petitioner has filed the present petition, inter alia, impugning an order dated 04.07.2023 passed by Respondent No. 1 (hereafter 'the impugned order'),....

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....ccepted and by an order dated 16.05.2023, the Show Cause Notice was dropped. However, on the same date - that is on 16.05.2023, Respondent No. 1 issued another Show Cause Notice, inter alia, proposing to cancel the petitioner's GST registration on the allegation that the petitioner was involved in paper transactions without any movement of goods. 5. It was alleged that the E-way bills submitted....

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....t at the office of the Proper Officer alongwith the necessary documents on the date fixed - that is 24.05.2023 at 16:32 hours. However, no one was present in the office on that date. The petitioner has produced the material, including the gate pass to establish that the petitioner's representative (her son) was present on the appointed date and time. 8. The petitioner also sent a letter to the ....