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TMI Blog2023 (3) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... on as discontinued its business/ closure of business - Although Respondent No. 1 had rejected the said application; it had proceeded to cancel the petitioner s registration, albeit with retrospective effect from 01.07.2017. After some arguments, Mr. Aggarwal, learned Counsel for the respondent submits that he has no objection if the petitioner s GSTIN registration is directed to be cancelle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has filed the present petition, inter alia, praying as under: (i) To issue appropriate writ/direction/order quashing the Impugned Order dated 25 September 2020 passed by the Respondent No. 1 wherein GSTIN of the Petitioner has been arbitrarily cancelled by the Respondent No. 1. (ii) To issue appropriate writ/direction/order directing the Respondents not to cancel the registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to submit a stock statement along with month-wise, inward/ outward supplies. Apparently, the petitioner did not respond to the said Notice. 7. On 21.02.2020, Respondent No. 1 passed an order, which reads as under: Order of Rejection of Application for Cancellation This has reference to your reply filed vide ARN AA0701200230073 dated 11/01/2020. The reply has been examined and the same has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the same, stating its reason for seeking cancellation as discontinued its business/ closure of business . 11. Although Respondent No. 1 had rejected the said application; it had proceeded to cancel the petitioner s registration, albeit with retrospective effect from 01.07.2017. 12. After some arguments, Mr. Aggarwal, learned Counsel for the respondent submits that he has no objection i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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