2024 (6) TMI 1078

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....celling the GST registration of the petitioner Company. The petitioner has also challenged an order dated 03.05.2024 passed by the Additional Commissioner, Grade II (Appeal), State Tax, Gonda, whereby the appeal against the cancellation order dated 18.03.2024 has been dismissed. 3. The petitioner Company was incorporated under the Company's Act on 18.02.2022. It was registered under GST Act on 14.03.2022. The petitioner holds a license issued by Krishi Utpadan Mandi Samiti, Balrampur. 4. On 22.02.2024, Assistant Commissioner, State Tax, Sector-II, Balrampur issued a show cause notice to the petitioner alleging that on the basis of information, it appears that the petitioner's registration is liable to be cancelled for the followin....

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....;s registration has been cancelled with retrospective effect. 9. The petitioner filed an appeal against the cancellation order through the common portal. The appeal has been dismissed by means of the impugned order dated 03.05.2024 passed by the Additional Commissioner, Grade II (Appeal), State Tax, Gonda stating that the appellant has not submitted any memo of appeal due to which, the grounds on which the petitioner is seeking restoration of his registration, cannot be ascertained. The appellate order further states that the petitioner had produced some photographs of the place of his business but the same were rejected by the Appellate Authority on the ground that the proper authority did not found any running business at the time of vis....