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2024 (3) TMI 900
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....er Through: Mr. Dayaar Singla, Advocate. For the Respondents Through: Mr. Akshay Amritanshu and Mr. Samyak Jain, Advocates for R-2. Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate for R-3. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for petitioner submits that the subject Show Cause Notice is defective for the reason it does not mention the name and designation of....
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....ner prays for deletion of respondent No. 3 from the array of parties. Accordingly, respondent No. 3 is deleted from the array of parties. Amended memo of parties be filed within two days. 5. Learned counsel for respondents submits that Form GST REG 31 dated 19.02.2024 was physically dispatched to the petitioner on 20.02.2024, calling upon the petitioner to submit a reply within 30 days on recei....
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....note that the notice states that the noticee is to refer to supporting documents attached to have case specific details, however, admittedly, no such documents were attached with the notice. 9. The Form GST REG 31, relied upon by the respondents does not further their case for the reason that Form is not show cause notice for cancellation of registration. Cancellation of registration was propos....