2024 (3) TMI 117

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....i, Advocates For the Respondents: Mr. Akshay Amritanshu, SPC with Mr. Samyak Jain, Ms. Anjali Kumari and Mr. Ayush Raj, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 03.01.2024 whereby the application seeking cancellation of GST registration of the Petitioner has been rejected. 2. Vide impugned order dated 03.01.2024, petitioner's application seeking can....

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....n, show cause notice dated 22.11.2023 was issued by the respondents seeking additional information/clarification/documents for cancellation of registration stating, "1. Basic Details - Others (Please specify) - Please provide/ upload address for future correspondence other than mentioned in Principal place of Business.  2 Cancellation Details - Others (Please specify) - Please provide rec....

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.... the same cannot be sustained. 9. In view of the above the order dated 03.01.2024 is set aside. The application of the Petitioner seeking cancellation is allowed. The GST registration of the Petitioner shall now be treated as cancelled with effect from 21.11.2023 i.e., the date when the petitioner applied for cancellation of GST registration. Petitioner shall comply with the requirements of Secti....