2025 (4) TMI 1581

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....SMIN M.M., GOVERNMENT PLEADER JUDGMENT Petitioner claims to be engaged in the business of supplying rubber sheets and is registered under the Central Goods and Services Tax, 2017/State Goods and Services Tax Act, 2017 (for short, 'the CGST/SGST Act). A show cause notice dated 06.12.2023 was issued proposing to cancel petitioner's registration for failing to furnish the returns. However, peti....

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....ot furnished the final return for the period prescribed under Section 29(2)(c) of the CGST Act. Despite the show cause notice issued to the petitioner as Exhibit-P1, he failed to respond at all. Even the opportunity for hearing granted to him was not availed. Therefore, petitioner cannot now turn around and allege that there was any procedural violation. 4. Apart from the above, the statute pro....