9911796707
TMI Blog2023 (7) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... the rank of the Assistant Commissioner) - Cancellation of petitioner s GST registration - HELD THAT:- It is the petitioner s case that the records of the petitioner were called by respondent no.2 in connection with the investigation into the affairs of one Mr. Rajneesh Bansal. It is not the case of the petitioner that the investigation was commenced against the petitioner. The petitioner is not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggarwal, ASC with Ms. Vidisha Swarup, Mr. Prateek Badhwar Shaguftha Hameed, Advs. ORDER VIBHU BAKHRU , J. 1. The petitioner (sole proprietor of the M/s Metal Edge) has filed the present petition, inter alia, impugning an order dated 07.10.2021 (hereafter the impugned order ) whereby the petitioner s GST registration was cancelled. The petitioner claims that the impugned order was issued by respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 2. The petitioner s challenge to the impugned order cancelling its GST registration and the show cause notice dated 23.09.2021 on the ground that the same were not issued by a proper officer is unmerited. By a notification dated 01.11.2019 (a copy of which has been handed over by the learned counsel for the petitioner), the Commissioner of Trade Taxes has assigned the function under Section 73 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the jurisdiction to issue the impugned show cause notice under Section 73 of the CGST Act as well as to pass the impugned order cancelling the petitioner s registration. 4. Mr Malhotra, the learned counsel for the petitioner contends that the impugned show cause notice under Section 73 of the CGST Act is without jurisdiction, as the Central Goods and Service Tax Authorities in Chandigarh have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is not precluded from canvassing her contention that the proceedings in terms of the impugned show cause notice are not maintainable, before the concerned officer. The petitioner is not precluded from raising this objection in response to the impugned show cause notice. Needless to state that if any such objection is raised, the concerned officer shall examine the same. 6. Insofar as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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