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2022 (11) TMI 84

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..... evance, this Court had interfered with such cancellation of GST registration as well as the appellate order and had remanded the matter back to the primary authority for taking a fresh decision in accordance with law. The order dated 10.01.2022 as well as the order-in-appeal dated 18.10.2022 are set aside and matter remanded back to respondent No.4 for taking a fresh decision in accordance with .....

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..... 0.2022 passed by respondent No.3. 3. Petitioner before us is a partnership firm engaged in the business of construction and allied activity. After enactment of the Central Goods and Services Tax Act, 2017 petitioner got itself registered under the said enactment and obtained Goods and Services Tax (GST) registration No.36ABIFM6847J1ZP vide registration certificate issued on 25.03.2020 having va .....

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..... raising similar grievance, this Court had interfered with such cancellation of GST registration as well as the appellate order and had remanded the matter back to the primary authority for taking a fresh decision in accordance with law. 7. Following such order and maintaining consistency, we set aside the order dated 10.01.2022 as well as the order-in-appeal dated 18.10.2022 and remand the mat .....

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