2024 (5) TMI 714

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mr. V. Prasanth Kiran, Govt. Adv. (T) ORDER The petitioner assails an order dated 16.08.2023 cancelling the GST registration of the petitioner. The petitioner was a registered person under applicable GST laws. According to the petitioner, she was unaware of the issuance of a show cause notice dated 15.06.2023 calling upon her to appear before the Commercial Tax Officer on 22.06.2023 in rel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cial Tax Officer, whereas the order of cancellation was issued by the Assistant Commissioner. Therefore, he submits that the impugned order is liable to be quashed. 3. Mr. V. Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondents. On instructions, he submits that the petitioner received and responded to the show cause notice by appearing before the Assistant Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the petitioner did not appear in person or through an authorised representative upon receipt of the show cause notice. It also records that the petitioner did not reply to the show cause notice. Thus, the statement recorded in the impugned order of cancellation is not in consonance with the submission of learned Government Advocate on instructions. In the overall facts and circumstances, I a....