2024 (9) TMI 985 - HC - GST

Cancellation of GST registration of petitioner - HELD THAT - The petition is disposed of directing the proper officer to decide the Show Cause Notice dated 21.12.2023 in accordance with law within a period of two weeks after giving an opportunity of personal hearing to the petitioner.

Summary

The High Court judgment involved quashing a Show Cause Notice for GST registration cancellation due to irregular business operations. The petitioner, a proprietor of M/s Balaji Trading Co., had filed a reply which was not considered. The court directed the proper officer to adjudicate the notice within two weeks after a personal hearing for the petitioner. No comments were made on the merits of the case.