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2023 (12) TMI 354

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..... roper to remand the matter back to respondent No. 5 to re-do the exercise after giving an opportunity of hearing to the petitioner. Matter remanded back to the file of the respondent No. 5. Since petitioner is now in receipt of a copy of the cancellation order including show cause notice dated 11-8-2022 which has been placed on record, it would be open to the petitioner to submit its reply to t .....

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..... . 2. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of the order dated 25-1-2023 passed by respondent No. 5 whereby, Goods and Services Tax (GST) registration of the petitioner has been cancelled. 3. Petitioner is a company and is engaged in the business of providing financial and business support services. After coming i .....

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..... pointed out to the impugned order, more particularly to line Nos. 1 and 2 thereof, and contends that the impugned order is self-contradictory. While in the first line, it refers to petitioner s reply dated 19-9-2022 in response to show cause notice dated 11-8-2022, in the second line it says that no reply to the show cause notice was submitted by the petitioner. 5. Learned Standing Counsel for .....

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