2024 (4) TMI 1123

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....ice dated 14.02.2024. 2. Vide Show Cause Notice dated 14.02.2024, Petitioner was called upon to show cause as to why the registration be not cancelled for the following reason:- "Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed". 3. Issue notice. Notice is accepted by learned counsel appearing for the respondents. With the consent of the parties, petition is taken up for hearing. 4. Petitioner is engaged in the business of tobacco and possessed GST registration under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act). 5. Show Cause Notice dated 14.02.2024 was issued to the petitioner seeking to cancel its registration. Though the notice does not spe....

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....n at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 8. Pursuant to the said impugned order, Petitioner filed an application dated 27.03.2024 seeking revocation of cancellation of GST registration. However, the said application is still pending. 9. It may be noticed that earlier a Show Cause Notice was issued on 16.01.2024 seeking to cancel the GST registration of the Petitioner on the ground that "Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed". Petitioner had filed a reply dated 12.02.2024 to the said Show Cause Notice. Immediately thereafter, proceedings initiated for cancellation of registration were revoked with effect fr....