2024 (2) TMI 358

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....r. Rahul Gupta, Mr. Ashish Agarwal, Mr. Oshin Gupta & Mr. Samyak Jain, Advocates. For the Respondent: Ms. Samiksha Godiyal & Mr. Nishchaiy Sharma, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of the cancellation order dated 27.01.2021, whereby the GST Registration of the petitioner has been cancelled. Petitioner also seeks setting aside of the show-cause....

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....re was a short balance of Rs. 9,520/- for 194 days in the Credit Ledger of the petitioner. Accordingly, petitioner has to pay interest of Rs. 911/- before the revocation can be allowed. 4. Learned counsel for the petitioner submits that the petitioner shall deposit the said amount within two days. On the petitioner depositing the said amount, respondents shall proceed further with the revocatio....