2024 (7) TMI 1298

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.... MR. JUSTICE SACHIN DATTA For the Petitioner Through: Advocate (appearance not given) For the Respondents Through: Mr. Shashank Sharma, Sr. Standing Counsel. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accept notice. 3. The petitioner has filed the present petition impugning an order dated 19.12.2023 (hereafter the impugned cancellation ord....

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....reafter the CGST Act) for a continuous period of six months. The petitioner was called upon to respond to the said SCN within a period of thirty days from the date of the SCN and was directed to appear before the Proper Officer on 11.12.2023. The petitioner's GST Registration was also suspended on the same date - 13.11.2023. 6. The petitioner did not respond to the SCN. Resultantly, by an order....

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....of Section 39 of the CGST Act and had not filed the returns as required. However, he has set out an explanation for the same and undertakes that all returns will be filed and outstanding dues will be paid. 9. In TVL. Suguna Cutpiece Centre v. Appellate Deputy Commissioner (ST) (GST), SALEM: 2022 (61) G.S.T.L. 515 (Mad), the Hon'ble High Court of Madras has considered import of the actions of ca....