2023 (2) TMI 1313

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.... For the Petitioner : Ms. Nidhi Singhvi. For the Respondent : Mr. Sandeep Bhandawat with Mr. Shreyansh Bhandawat. ORDER 1. The instant writ petition has been preferred under Article 226 of Constitution of India for assailing the order dated 03.02.2022 whereby, the GST registration of the petitioner was cancelled. 2. Learned counsel Ms. Singhvi representing the petitioner, urged that ....

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....er cancellation of registration, the respondents have entertained the returns filed by the petitioner. It is also submitted that neither any tax, nor any penalty is pending against the petitioner and thus, there is no justification behind cancellation of GST registration of the petitioner. She thus, urged that the impugned order dated 03.02.2022 passed by the Jurisdictional authority deserves to b....