2023 (9) TMI 1648

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....JUSTICE DEVASHIS BARUAH For the Petitioner : Mr. R. S. Mishra, Advocate For the Respondent : Mr. S. C. Keyal, SC, GST ORDER 1. The instant writ petition is filed challenging the order bearing No. ZA180223062682M dated 28.02.2023 passed by the Respondent No. 4 cancelling the GST Registration of the Petitioner. 2. The facts as could be discerned from a perusal of the writ petition are....

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....Be that as it may, on 28.02.2023, the Respondent No. 4 cancelled the registration on the ground "Registration is cancelled". It is also seen from the records that the Petitioner claims that he had filed his returns thereafter in terms with Section 39 of the CGST Act, 2017. Thereupon, the instant writ petition has been filed by the Petitioner challenging the order of cancellation dated 28.02.2023. ....

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.... the said impugned order dated 28.02.2023 thereby restoring the status back to the date on which the Show Cause notice dated 15.01.2023 was issued. 7. The learned counsel for the Petitioner further submits that in the meantime, the Petitioner had already filed his returns. This aspect of the matter can very well be taken note of by the Respondent No. 4 for which liberty is given to the Petition....