2024 (2) TMI 287

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....ustice Ravi Malimath, Chief Justice And Hon'ble Shri Justice Vijay Kumar Shukla For the Petitioner : Shri Aditya Goyal - Advocate For the Respondents : Shri Aniket Naik - Deputy Advocate General ORDER The present petition is filed under Article 227 of the Constitution of India challenging the order dated 14.09.2022 passed by GST, Appellate Authority and Joint Commissioner, State Tax, Indor....

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....cedure prescribed under Rule 22 of Central Goods and Service Tax (CGST) Rules, 2017 was followed. The show cause notice issued to the petitioner in the said proforma. Section 29 (2)(e) provides for cancellation of registration when registration has been obtained by means of fraud, wilful misstatement or suppression of facts. 4. The petitioner did not file any reply to the said notice. A spot insp....