9911796707
TMI Blog2024 (6) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 29 (2) of the GST Act, 2017 to the extent of passing the same without giving of an opportunity of being heard. The orders passed by this Court in similarly placed matters the principles of natural justice have not been followed by the respondents before passing the impugned order. The impugned order dated 25.02.2023 is hereby set aside - the ends of Justice would be met if the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tancy and supply of software. The petitioner applied and obtained GST registration at Auto Nagar, Vijayawada 2 Circle vide registration No. 37AAFCV4976Q1Z9. 3. It is submitted that the petitioner could not do any business during the Covid-19 pandemic and was submitting nil GST returns for the period May, 2019 till June, 2022. It is stated that, the Accountant of the petitioner discontinued his ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply to the show cause notice was submitted. The effective date of cancellation of registration as 30.06.2022. The learned counsel for the petitioner submits that the effective date of cancellation is antedated by eight months. 7. The learned Government Pleader for Commercial Tax submits that there is no infirmity in the impugned order. As per Section 29 (2) of GST Act, 2017, the non-compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order dated 25.02.2023 is hereby set aside. 11. In our considered opinion, ends of Justice would be met if the writ petition is disposed off with a direction to the respondents to consider the reply/representation of the petitioner seeking restoration of the GST registration within a period of two weeks from the date of receipt of such reply/representation of the petitioner. 12. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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