2024 (10) TMI 1026

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eard learned counsel for the parties. 2. Petitioner is engaged in providing transportation services. He had GST registration with the respondent-department under Central Goods and Services Tax (CGST) Act 2017. The GST registration of the petitioner was cancelled by the respondent, herein, vide impugned order dated 02.08.2023 for the reason of not conducting business from the declared place. 3. B....