9911796707
TMI Blog2023 (9) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... ar at the personal hearing - HELD THAT:- Mr. Rajeev Aggarwal, learned counsel appearing for the respondents does not seriously dispute that the petitioner s son had visited the office of the Proper Officer on the appointed date and time. In the given circumstances, it is considered apposite to set aside the impugned order and the matter remanded to the Proper Officer to consider it afresh, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Traders. 2. Respondent had earlier issued a Show Cause Notice dated 02.03.2023 (hereafter the Show Cause Notice ) proposing to cancel the petitioner s GST registration on the ground that it was not found functioning at the principal place of business. 3. The petitioner responded to the said Show Cause Notice on 05.03.2023. She explained that she conduct the business operations from the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be used for the goods dealt with by the petitioner. Respondent No. 1 also referred to two other vehicles whose registration certificates had expired. 6. In the circumstances, the petitioner was called upon to submit the sale and purchase bills for the Financial Years 2019- 2020 to 2022-2023; bank statements alongwith party ledger; stock register for the Financial Years 2019-2020 to 2022-2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the soft copy file of the documents exceeded the maximum limit as available for uploading the said documents. 9. The petitioner s registration was cancelled by the impugned order, inter alia, on the ground that the petitioner had failed to produce the necessary documents or appear at the personal hearing. 10. Mr. Rajeev Aggarwal, learned counsel appearing for the respondents does not serio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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