2024 (8) TMI 579

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....dering the averments in petition with the documents annexed thereto, in our view, the orders impugned in the petition cannot be sustained. The show cause notice and the impugned orders speak for itself. 3. Petitioner has impugned the show cause notice dated 12th May 2022 and order dated 17th May 2022 passed by Respondent No. 3, Superintendent, LTU, Range-IV, Mumbai-North West GST and an order dated 22nd May 2023 passed by Respondent No. 2, who is the Commissioner of GST and Central Excise, Appeals-I, Mumbai on various grounds. 4. Petitioner is registered under the relevant laws of GST and from 1st July 2018 till 31st March 2022 has been regularly filing its GST returns. Petitioner received a show cause notice dated 12th May 2022 issued by....

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....o. 2 which appeal, by order dated 22nd May 2023 came to be dismissed. In the said order passed by Respondent No. 2, references have been made to certain other communications which were not even referred to in the show cause notice. Respondent No. 2 in his impugned order has dismissed the appeal once again relying on the same file which is referred to in the show cause notice. There is nothing to indicate even in this order of Respondent No. 2 that Petitioner was provided the said file. Paragraph 14 and 15 of the order passed by Respondent No. 2 reads as under:- "14. 1 find that the grievance of the appellant in the subject appeal is regarding the cancellation of their GST registration. I also find that the cancellation of registration can....