9911796707
TMI Blog2023 (11) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN - HELD THAT:- The petitioner s contention regarding the impugned SCN being in violation of Rule 25 of the CGST Rules has not been addressed. The petitioner also asserts that it is carrying on the business from its principal place of business and if a proper investigation is carried out, the same would be confirmed. The impugned order dated 17.10.2023 is set aside and matter remanded to the Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting Petitioner s application seeking revocation of GST cancellation and in furtherance thereof restoring the GST registration of the Petitioner; or/and b) To pass such further or other relief as this Hon ble Court may deem fit and proper in the facts and circumstances of the case. 2. The Proper Officer had issued a Show Cause Notice dated 24.12.2021 (hereafter the impugned SCN ) proposing to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner had not furnished any reply to the impugned SCN. 4. The petitioner filed an application dated 30.08.2023 praying for revocation of cancelation of its GST registration. 5. The Proper Officer rejected the said application and issued a Show Cause Notice dated 11.10.2023 indicating the following reason for proposing to reject the said application: 1 Reason for revocation of cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder for rejecting the application reads as under: 1 Reason for revocation of cancellation - Others (Please specify) - The GST registration of the firm was cancelled on 26.03.2022 for not furnishing the reply of the SCN dated 24.12.2021 issued for not found - functioning of the firm during GSTI visit at the registered place of business. 8. It is apparent from the above that the petitioner s conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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