2024 (1) TMI 1246

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....tes who appeared in this case: For the Petitioner: Mr. Pranay Jain, Advocate. For the Respondent: Mr. Gibran Naushad, Senior Standing Counsel for CBIC JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks restoration of the GST registration of the petitioner that has been cancelled by order dated 21.07.2023. 2. Learned counsel for the petitioner submits that the show cause not....

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....w cause notice is uploaded on the portal which is accessible by the tax-payers. He submits that on the portal all information is also uploaded with regard to the detailed reasons, etc. He submits that the action was taken because the Deputy Commissioner (AE) CGST, Delhi (North) had informed that the petitioner firm was non-existent at the subject address. He submits that all this information was a....

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.... a copy of the report received from the Deputy Commissioner (AE) CGST. Both these documents are taken on record. 9. In contrast, learned counsel for the petitioner relies on a copy of the rent agreement dated 27.12.2022 in respect of the subject property. 10. We notice that the petitioner has not filed a detailed response to the show cause notice. 11. Learned counsel for the respondent fu....