2024 (7) TMI 1157

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....i, ASC, Mr.Shubham Kumar, Mr.Vivek Kumar Singh, and Mr.Naved Ahmed, Advocates. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. The learned counsel for the respondent accepts notice. 2.The petitioner has filed the present petition impugning the order dated 19.04.2024 (hereafter the impugned order)passed by the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 (hereaf....

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....to take steps to cancel the petitioner's GST registration. Accordingly, the Proper Officer issued the Show Cause Notice dated 16.03.2021 (hereafter the impugned SCN) calling upon the petitioner to show cause as to why its GST registration number be not cancelled. The reason for proposing cancellation of the petitioner's GST registration as set out in the impugned SCN reads as: "REPLY OF ASMT-10 NO....

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....ST registration was cancelled by the impugned cancellation order with retrospective effect from 15.07.2017. 7. The tabular statement, as set out in the impugned cancellation order, indicates that no tax was determined to be due and payable by the petitioner. 8. The petitioner claims that it did not receive any physical notice and had not viewed the GST portal. The petitioner also states that dur....