2024 (4) TMI 150

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner: Mr. Pranay Jain and Mr. Karan Singh, Advocates For the Respondent: Mr. Rajesh Gogna, CGSC with Ms. Priya Singh, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns show cause notice dated 10.11.2023 whereby the GST registration of the petitioner was suspended with effect from 10.11.2023. 2. Vide show cause notice dated 10.11.2023, petitioner was called upon ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xpayer appeared for personal Hearing. You have not replied to the notice issued by this office within the time specified therein. Therefore, your application for cancellation of registration is hereby rejected in accordance with the provisions of the Act. Therefore, you application is rejected in accordance with the provisions of the Act." 6. Thereafter a show cause notice dated 10.11.2023 was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-. 9. In view of above facts and circumstances, the order dated 10.11.2023 rejecting application of the petitioner seeking cancellation of its registration is set aside. The GST registration is cancelled with effect from 23.02.2023 i.e. the date when the petitioner first applied for cancellation of its registration. Petitioner shall, however, comply with Section 29 of the Central Goods and Serv....