2024 (7) TMI 414

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....av Garg, and Mr. Bipin Punia, Advocates. For the Respondents Through Ms. Uma Prasuna, Sr PC for R1/UOI. Mr. Gibran Naushad, Sr SC for Revenue. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. The learned counsel for the respondents accept notice. 2. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to cancel its GST Registration with effect ....

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....oner filing the said application. Notwithstanding the same, the respondent authority issued a notice dated 26.05.2023 alleging that the petitioner had failed to file the returns and called upon the petitioner to file a reply within 15 (fifteen) days. 5. The petitioner claims that the said notice was put on the portal, but since it had already applied for the cancellation of its GSTIN, it did not ....

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....on not be cancelled for failure to furnish the return for a period of six months under Section 39 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act). 9. In terms of the impugned SCN, the petitioner's GSTIN was suspended from the date of the impugned SCN and the petitioner was called upon to appear before the concerned officer on 10.06.2024 at 11.00 AM. 10. It is apparent fr....