2024 (9) TMI 985

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....te For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms Shaguftha Hameed & Ms. Samridhi Vats, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks quashing of Show Cause Notice dated 21.12.2023, whereby the petitioner was called upon to show cause as to why the GST registration be not cancelled for the following reasons: "Firm was found locked at the time of visit of GSTI on 2....