2026 (2) TMI 1263

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....ing Bhutia, Advocates.   For the Respondent(s): Ms. Sangita Pradhan, Deputy Solicitor General of India with Ms. Natasha Pradhan and Ms. Sittal Balmiki, Advocates. ORDER 1. The Petitioner, M/s A2Z Infra Engineering Ltd., was registered under the CGST Act, 2017. The said registration was cancelled by an order dated 30.10.2023. The cancellation was preceded by a show-cause notice dated ....

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....are no accounts-related employees stationed in Sikkim. Due to a recent cloud burst in Sikkim, none of the employees were able to travel to the state. Therefore, it is requested to the office of your good-self to grant us extension of another 20 days and grant us the opportunity to present our case before the office of your good-self. We request the office of your good-self to accept the reply of t....

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....oner further submits that valid reasons were explained for their absence from the declared place of business and several documents have been produced before this Court to establish that business activities were indeed being carried out. It is also submitted that the Petitioner has subsequently obtained fresh registration. 8. In such circumstances, I am of the view that the impugned order has to....