2022 (12) TMI 261

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..... ds that the petitioner has not preferred any reply before respondent no. 3 to the show-cause notice, as such, the order dated 19.09.2019 passed by the authority cancelling the registration as well as the appellate order dated 25.08.2021 passed by the appellate authority are hereby quashed and the matter is remitted back to respondent no. 3 to decide the matter giving an opportunity to petitioner t .....

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..... s duly granted by taxing authority. He is engaged in the business of construction and had submitted his GSTR-3B for the month of July, 2017 on 18.10.2017 declaring zero sales and thereafter no return was filed for two years and a show-cause notice was issued to the petitioner on 07.09.2019 and he was required to file a reply. As no reply was filed by petitioner, GST registration was cancelled by t .....

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..... etitioner has not preferred any reply before respondent no. 3 to the show-cause notice, as such, the order dated 19.09.2019 passed by the authority cancelling the registration as well as the appellate order dated 25.08.2021 passed by the appellate authority are hereby quashed and the matter is remitted back to respondent no. 3 to decide the matter giving an opportunity to petitioner to move his re .....

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