2024 (8) TMI 900

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....ugh: Mr Ruchir Bhatia and Mr Abhishek Anand, Advocates. For the Respondents Through: Mr. Arnav Kumar and Ms.Shreeya Singh, Advocates. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning the cancellation order dated 15.12.2023 (hereafter the impugned cancellation or....

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....petitioner's GST registration. The only reason set out in the SCN for proposing the adverse action reads as under: - "1 initiation of cancellation of GST registration" 6. The petitioner was called upon to file reply to the SCN within seven working days and was also directed to appear before the proper officer on 10.11.2023. Additionally, the petitioner's GST registration was suspended ....

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....ected. 10. The petitioner thereafter preferred an appeal dated 05.01.2024 under Section 107 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) assailing the impugned cancellation order. The petitioner also provided the evidence and material to establish that its principal place of business was located at the fourth floor of the hotel building, as claimed. 11. The Appell....

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....t aside for the said reason alone. 14. The learned counsel for the respondents submit that after passing the appellate order, inspection was conducted and the petitioner was found existing at the given address. He states that he has instructions from the department that the impugned cancellation order, cancelling the petitioner's GST registration may be revoked. 15. In view of the above, the....