2024 (3) TMI 267

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.... Abu Zar Ali and Mr. Kuldeep Kumar, Advocates. For the Respondents: Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar, Advocate. JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. The petitioner impugns order for cancellation of registration dated 07.03.2023 whereby the GST registration was cancelled with effect from 15.01.2023. 2. Issue notice. Notice is accepted by learned counse....

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....st GSTR-3B filed for January 2022. Hence registration being cancelled." The GST registration was cancelled w.e.f., 15.01.2023. 6. In our view, order dated 07.03.2023 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petit....