TaxTMI 
TaxTMI 
2025 (5) TMI 1354
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....pondents Through: Ms. Vaishali Gupta, Panel Counsel for GNCTD. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-M/s A P Manufacturing Co. under Article 226 and 227 of the Constitution of India, inter alia, assailing the order dated 18th July 2024 (hereinafter, 'impugned order') passed by the Office of the Appellate Authority....
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....ral Goods and Service Tax Act, 2017 is three months which can be further extended by a period of one month. The said period has already expired. 5. The case of the Petitioner is that the Show Cause Notice was not served upon him and no documents, which were found to be the basis of the said Show Cause Notice, have also been served to the Petitioner. Moreover, the cancellation of the GST registrat....
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....nd for whatever reason, the Petitioner has not had an opportunity to either file a reply or to attend a personal hearing. The Petitioner ought to have been a little more cautious with the proceedings. In fact, the address of the Petitioner which is mentioned in the memo of parties is also the old place in Delhi. However, ld. counsel for the Petitioner submits that the Petitioner has now shifted to....