9911796707
TMI Blog2023 (3) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... h: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur & Mr. Jatin, Advs. Mr. Rajeev Aggarwal, ASC with Ms. Shilpa Singh & Ms. Divyanshi Bansal, Advs. O R D E R 1. The petitioner has filed the present petition, inter alia, impugning a Show Cause Notice dated 18.11.2020, calling upon the petitioner to show cause as to why its GST registration (No. GSTIN 07AAKPM6983C1ZF), not be cancelled. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed date nor the time for the scheduled personal hearing. 6. Concededly, the impugned order dated 27.11.2020, cancelling the petitioner's registration was passed, without affording the petitioner, sufficient opportunity to be heard. 7. It is the petitioner's case that he was unwell and, therefore, had temporarily stopped his business. It is also relevant to note that the Show Cause Notice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed without affording, the petitioner, an opportunity to be heard, the same cannot be sustained. 12. The impugned order dated 27.11.2020 and the Show Cause Notice dated 18.11.2020 are set aside. Consequently, the order in appeal dated 22.08.2022 is also set aside. The respondents are directed to restore the petitioner's registration as expeditiously as possible and, in any event, within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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