2024 (2) TMI 656

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....he Appellant: Mr. Pranay Jain and Mr. Karan, Advocate. For the Respondents: Mr. Anish Roy, Senior Standing Counsel for CBIC & Customs with Mr. Girish Agarwal, Advocate Mr. Anurag Ojha, Senior Standing Counsel with Mr. Shubham Kumar, Advocate for newly added respondent. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the respondent to cancel the GST registration ....

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....2017 and Rule 20 of the Central Goods and Services Tax Act, 2017. 7. Said application had been rejected by an order dated 14.12.2023 stating "neither the party appeared for PH on given time and date nor submitted the required documents viz. possession document, reconciliation statement and ID proofs etc.". 8. Thereafter, on 03.01.2024, a Show Cause Notice was issued to the petitioner for can....