2025 (11) TMI 1684

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..... Soumen Chatterjee. ORDER 1. Affidavit of service as filed today on behalf of the petitioner is taken on record. 2. This writ petition lays challenge to an order dated February 29, 2023 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 whereby the petitioner's appeal against an order dated November 21, 2021 cancelling the petitioner's registration ....

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....petitioner submits that prior to the issuance of notice to the petitioner calling upon him to show-cause as to why his registration shall not be cancelled, the petitioner himself had made an application for cancellation of his registration since the petitioner was no longer carrying on his business, which attracted GST. 6. It is further submitted that the petitioner's application for cancellati....

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....te authority without considering the grounds raised by the petitioner in the petitioner's appeal. 9. Heard learned counsels appearing for the respective parties and considered the material on record. 10. It is noticed that the petitioner failed to appear before the appellate authority on the dates when the appeal was fixed for hearing. 11. In such view of the matter, the appellate authori....