2025 (6) TMI 920

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.... passed by the Joint Commissioner, Varanasi in ARN No. AA0902240921963 and the order dated 23.10.2023 passed by the Assistant Commissioner, Sector -17, Varansi ARN No. AA0903230120660 (Annexure Nos. 1, 2 and 3 respectively to the writ petition)." 3. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm engaged in the business of advertising having GSTIN No. 09BENPK7357G1ZZ and is maintaining books of account as required under Section 35 of the CGST / SGST Act and Rules 56 of the CGST/SGST Rules. On 2.3.2023 a show cause notice was issued for cancellation of registration on the ground that the petitioner has failed to furnish the returns for continuous period of six months. Thereafter the registration of t....

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....of six months. The petitioner was directed to submit its reply and appear in person on 31.3.2023 at 11:00 A.M. before the undersigned officer of notice. Copy of the notice is annexed as Annexure no. 4 to the writ petition. On perusal of the said notice neither name of the proper officer has been mentioned nor its description has been mentioned. Once the notice does not disclose that before which officer, the petitioner has to appear, the notice cannot be said to be proper or in accordance with law. Further the cancellation order has been passed on 23.10.2023 indicating the reasons for cancellation that as per Rule 21 (a) of the Rules, the person does not conduct any business from the declared place of business. On perusal of the record, it ....

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.... the case of Whirlpool Corporation Vs. Registrar of Trade Marks, Mumbai and others, 1998 (8) SCC 1. 11. This Court in the case of M/s Surya Associates Vs. Union of India and others (Neutral Citation No. 2024:AHC:166791) has held as under: "16. Further, this Court in the case of Ashok Kumar Vishwakarma (supra) has held that if no reason has been assigned for cancelling the registration, such order cannot sustain despite appeal being dismissed on the ground of laches, and the doctrine of merger will have no application and set aside the orders impugned therein and remanded the matter for adjudicating the issue de novo. 17. The judgments relied upon by the counsel for the respondents i.e. Chikki Costmetics Budhanpur (supra), M/s Arun Ent....