2024 (10) TMI 961

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....ner : Ms. S. Akila For the Respondent : Mr. Rajnish Pathiyil, Senior Panel Counsel ORDER This writ petition has been filed challenging the impugned order of Rejection of Application for Revocation of Cancellation of GST Registration issued by the respondent dated 16.08.2024 and to direct the respondent to restore the GST Registration of the petitioner. 2. Mr.Rajnish Pathiyil, learned S....

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....or number in the GST Portal and the property tax documents, the respondent had issued a show cause notice dated 25.06.2024, for which a detailed reply was filed by the petitioner on 03.07.2024. However, without considering the said reply, the GST Registration of the petitioner was canceled by the respondent vide order dated 03.07.2024. Thereafter, the application filed by the petitioner for revoca....

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....T Registration of the petitioner was canceled by the respondent vide order dated 03.07.2024, against which, an application was filed by the petitioner on 09.07.2024. The said application was also rejected by the respondent vide impugned order dated 16.08.2024. However, according to the petitioner, in the rental agreement, the Door No.67 was internally divided and the 2nd floor, which was stated as....

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.... order dated 16.08.2024 and the cancellation order dated 03.07.2024 are hereby set aside. Accordingly, the restoration of the GST registration is subject to and conditional upon fulfilling the following conditions : (i) The respondent shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow the petitioner t....