2024 (9) TMI 1540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hish Karnani, Mr. Akshay Grover and Mr. Sanjay Jain, Advocates. For the Respondents Through: Mr. Karn Bhardwaj, ASC for GNCTD alongwith Mr. Vishal Chanda, Advocate. O R D E R 1. Issue notice. 2. Learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning an order dated 13.06.2024 (hereafter the impugned order) whereby th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... basis of a field visit report submitted by the Goods and Service Tax Inspector (GSTI) to the effect the petitioner was not existing at its registered address. 5. The impugned order was passed pursuant to a Show Cause Notice dated 22.07.2022 (hereafter impugned SCN) proposing to cancel the petitioner's GST registration on the basis of aforesaid GSTI field visit report. It alleged that the petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re founded. 7. It is also material to note that the impugned SCN did not propose cancellation of the petitioner's GST registration with retrospective effect. Thus, the petitioner had no opportunity to respond to any such action. Although, the impugned SCN had mentioned that it required the petitioner to appear before the concerned officer at the appointed date or time, the said impugned SCN did....