2024 (2) TMI 656

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.... 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 of the petitioner with effect from 22....

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....ces 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 cancellation of the GST registration on the ground tha....