9911796707
TMI Blog2024 (5) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... erson or through an authorised representative upon receipt of the show cause notice - no reply to SCN - HELD THAT:- From the show cause notice, it appears that the proposed cancellation was on the basis of a report from the State Tax Officer, Investigation Survey Unit-I, Erode Division to the effect that the petitioner was not carrying on business activities at the registered place of business. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r - Petition disposed off by way of remand. - MR. SENTHILKUMAR RAMAMOORTHY, J. For Petitioner : Mr. P. Rajkumar For Respondents : Mr. V. Prasanth Kiran, Govt. Adv. (T) ORDER The petitioner assails an order dated 16.08.2023 cancelling the GST registration of the petitioner. The petitioner was a registered person under applicable GST laws. According to the petitioner, she was unaware of the issuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... py of such report was not provided to the petitioner. He also submits that the show cause notice was issued by the Commercial Tax Officer, whereas the order of cancellation was issued by the Assistant Commissioner. Therefore, he submits that the impugned order is liable to be quashed. 3. Mr. V. Prasanth Kiran, learned Government Advocate, accepts notice on behalf of the respondents. On instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was not carrying on business activities at the registered place of business. The impugned order records that the petitioner did not appear in person or through an authorised representative upon receipt of the show cause notice. It also records that the petitioner did not reply to the show cause notice. Thus, the statement recorded in the impugned order of cancellation is not in consona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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