2023 (10) TMI 151

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..... Through: Mr. Gibran Naushad, SSC. ORDER 1. Issue notice. 2. The learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 17.01.2023 whereby the petitioner's GST registration was cancelled. The proper officer had issued a show cause notice dated 22.12.2022 proposing to cancel the petitioner's GST registration for .....

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..... returns as now prescribed under the Central Goods and Services Act, 2017 (hereafter 'the CGST Act'). Concededly, this was not the reason stated in the show cause notice dated 22.12.2012, proposing to cancel the petitioner's GST registration. Concededly, after the impugned order was passed, the petitioner had requested the authorities to revisit the principal place of business. 5. Accordingly, a .....

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..... petitioner. We do not consider it apposite to examine any of those issues in this petition. The concerned authorities had issued a demand cum show cause notice dated 10.08.2023 under Section 73 of the CGST Act. The respondents are not precluded from proceeding with the said demand cum show cause notice, however, insofar as the cancellation of the petitioner's GST registration is concerned, the sam .....

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