2023 (11) TMI 550

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....& Mr. Peyush Pruthi, Advs. For the Respondent Through: Mr. Akshay Amritanshu, SSC with Mr. Ashutosh Jain & Ms. Anjali Kumari, Advs. ORDER 1. Issue notice. 2. The learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 26.10.2023 (hereafter 'the impugned order') passed by the respondent cancelling the petitioner'....

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.... registration. Although it was alleged that the GST registration was obtained by means of fraud, wilful misstatement, or suppression of facts, but the SCN did not provide any clue as to the alleged fraud committed by the petitioner or the wilful misstatement made by it. There is no indication as to the facts which are alleged to have been suppressed by the petitioner. It is trite law that a show c....

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....ted 30.09.2021. The petitioner had appealed the order dated 30.09.2021 before the Appellate Authority, however, the said appeal was also rejected on the ground of delay. Thereafter, on 13.05.2023, the petitioner had applied for seeking revocation of cancellation of its GST registration in terms of the circular dated 31.03.2023. The petitioner's application was accepted and the petitioner's GST reg....