2024 (2) TMI 361

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....nd Hon'ble Om Prakash Shukla JJ. For the Petitioner : Ashish Kumar Singh,Shakeel Qureshi For the Respondent : C.S.C. ORDER Heard learned counsel for the petitioner and the Sri Sanjay Sareen, learned Standing Counsel for the State. Present petition has been filed for quashing of show cause notice dated 23.02.2023 and order dated 17.03.2023 whereby G.S.T. registration of petitione....

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....ld not submit the reply within the stipulated time and, thus, an order came to be passed on 17.03.2023 whereby registration of the petitioner was cancelled. Learned counsel for the petitioner submits that since he has not been heard while passing the order dated 17.03.2023, as such the petitioner is also entitled for the benefit of the order passed by this Court in Writ Tax No.147 of 2022 (Chan....

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....the impugned order dated 13.02.2020 (Annexure - 2) is set aside. The petition is accordingly allowed. 9. It is, however, directed that the petitioner shall file reply to the show-cause notice within a period of three weeks from today. The Adjudicating Authority i.e. Assistant Commissioner, Lucknow shall proceed to pass fresh order after giving an opportunity of hearing to the petitioner a....