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2024 (4) TMI 654

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....INDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. V.S. Negi and Ms. Sangeeta Rana, Advocates. For the Respondents: Mr. Rajeeev Agarwal, ASC with Ms. Samiksha Jain, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 07.02.2024, whereby a demand has been created against the petitioner and the same has been set off against blocke....

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....s issued proposing to cancel the GST registration of the petitioner, however, the said proceedings were dropped by order dated 25.08.2023 upon consideration of the reply of the petitioner. 8. Since no show cause notice was issued prior to passing of impugned order, on the said technical ground alone, this order is liable to be set aside. The same is accordingly quashed. 9. It is clarified th....