2023 (11) TMI 511

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.... For the Respondents Through: Ms. Anushree Narain, Standing Counsel with Ms. Nishtha Mittal, Advocate for Central GST. Mr. Rajeev Aggarwal, ASC with Mr. Aadish Jain, Adv. for R-2 to 4. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning an order dated 12.12.2022 (hereafter 'the impugned order') cancelling the petitioner's GST registration. The petitione....

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.... issued a Show Cause Notice dated 02.11.2020 proposing to reject the same and stating the following reasons for doing so: "Principal Place of Business - Nature of Possession - Others (Please specify) - Document not uploaded for addition". The petitioner was also directed to furnish a reply to the said Show Cause Notice by 10.11.2020. 4. Thereafter by an order dated 11.11.2020, the petitioner's ....

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....the present petition by permitting the petitioner to file an application for revocation of cancellation of its GST registration, and also substantiate that it is carrying on its business from another premises. If the said application for revocation of cancellation of GST registration is filed within a period of two weeks from today alongwith the relevant documents, the Proper Officer shall conside....