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TMI Blog2023 (10) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... cted on 25.05.2023 and the petitioner was found to be existent - the impugned order cancelling the petitioner s GST registration cannot be sustained as the said order has been passed in violation of the principles of natural justice. The petitioner was not issued any show cause notice proposing to cancel his GST registration number on any other ground other than that he was non-existent at the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mr. Dinesh Mohan Sinha, Mr. N. K. Sharma Mr. Rajeev K Deora, Advs. For the Respondents 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 whereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 10.08.2023. The petitioner s GST registration was cancelled in terms of the impugned order dated 17.01.2023 on the ground that the petitioner had not filed the mandatory GST 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 petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in complying with the other provisions of the CGST Act and the rules made thereunder. The petitioner has not filed returns and there is also a substantial demand outstanding against the 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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