2024 (9) TMI 1293

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....ong with Mr. Puneet Kumar and Mr. Vipul Kumar, Advocates. For the Respondent Through: Mr. Shubham Tyagi, SSC, CBIC and Ms. Navruti Ojha, Advocates. Mr. Rajeev Aggarwal, ASC along with Mr. Mayank Kamra and Mr. Shubham Goel, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning the order dated 13.04.2023 (hereafter the impugned order), wh....

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.... he constituted and incorporated a One Person Company (OPC) and claims that he gradually transferred his business and assets to the said company and ceased to carry on business under the name of the sole proprietorship concern, "GAMERFLEET", with effect from November, 2022. The petitioner also continued to file his GST returns for the period November, 2022 to January, 2023. 4. On 06.02.2023, th....

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....king condonation of delay for filing an application for revocation of the impugned order cancelling his GST registration. The petitioner was issued a Show Cause Notice dated 14.08.2023 calling upon the petitioner to show cause why his application for revocation of the cancellation order not be rejected as the same was beyond the period stipulated for filing of such an application. The petitioner s....

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....he petitioner. 9. It is apparent from the above that the impugned order, which has been passed, cancelling the petitioner's GST registration, falls foul of the principles of the natural justice. 10. Concededly, the petitioner has had no opportunity to respond to the allegations on the basis of which the said action was premised. Neither the SCN nor the impugned order reflect any reasons for ....