2024 (3) TMI 1313

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....in this case: For the Petitioner: Mr. Sandeep Chilana, Mr. Priyojeet Chattarjee, Ms. Anjali Jain, Mr. Vaishnavi Gupta and Ms. Snehil Sharma, Advocates. For the Respondents: Mr. Pradeep Kumar Jha, SPC with Mr. Karan Wadhwa, Advocate for UOI. Mr. Atul Tripathi, Senior Standing Counsel with Mr. V.K. Attri, Advocate for CBIC. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns or....

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....reto, impugned order of cancellation dated 19.09.2020 had been passed cancelling the GST registration w.e.f. 01.08.2020 i.e., a retrospective date. 3. Learned counsel for the Petitioner submits that Petitioner has no knowledge about the Show Cause Notice dated 20.09.20203 and 29.09.2023, as they were uploaded on the common poral and were not served to the Petitioner on his address or email, and....

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....rtunities, which indicate that the taxpayer has nothing to say in the matter. **** In view of aforesaid circumstances, the undersigned is left with no other option but to create demand as ex-parte, in accordance with the provisions of CGST / DGST Act & Rules, 2017." 6. As noticed hereinabove, the petitioner was unable to access the Show Cause Notices or reply to the said Show ....