2024 (11) TMI 661

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....nable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the order dated 24 March 2023 (Exhibit "F") by which the Appellate Authority allowed the second Respondent's Appeal against the order dated 11 October 2021, cancelling the Petitioner's GST registration effective 31 July 2021. 4. The record shows that the third Respondent issued a Show Cause Notice to the Petitioner on 24 September 2021, requiring him to update his bank account details. On 11 October 2021, the third Respondent revoked the Petitioner's GST registration because he had failed to respond. 5. The Petitioner updated the bank account details and applied to restore the registration. Accordingly, the order ....

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.... the Petitioner. He pointed out that the Show Cause Notices referred to in the impugned order were admittedly issued in 2022 when the Petitioner's registration had already been cancelled. He pointed out that even the department's portal shows that the Petitioner's registration has been cancelled at the request of the Petitioner, effective 30 November 2021. He, therefore, submitted that the impugned order violates principles of natural justice and fair play. 11. Ms S. D. Vyas, the learned Additional Government Pleader for the Respondents, submitted that the Show Cause Notices were served at the address indicated in the application for cancellation of registration. Accordingly, she submitted that this is not a case of any breach of the princ....