2024 (9) TMI 1227 - HC - GST

Cancellation of petitioner s GST registration with retrospective effect from 07.02.2022 - petitioner did not respond to the show cause notice or appear before the officer - HELD THAT - The petitioner neither responded to the SCN dated 08.11.2023, nor appeared before the concerned officer on 14.11.2023 - the proper officer had issued the impugned order. The petitioner has an equally efficacious appellate remedy against the impugned order and therefore, it is not considered apposite to entertain the said petition - petition disposed off.

Summary

The High Court allowed the advancement of a hearing for a petition challenging the cancellation of GST registration with retrospective effect. The petitioner did not respond to the show cause notice or appear before the officer, leading to the issuance of the impugned order. The court advised the petitioner to file an appeal within two weeks, emphasizing the need for relevant documents to support their claim of existence at the registered address. The petition was disposed of with these instructions, and the scheduled hearing was cancelled.