9911796707
TMI Blog2024 (7) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of petitioner - petitioner was unaware of the impugned order dated 04.05.2023 that was passed, since it was host in the GST common portal - HELD THAT:- The Court is of the view that this is a fit case for quashing the impugned order and remitting back the case to the respondent to pass fresh orders on merits and in accordance with law as admittedly the demand pertains to July 2017 to March 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner appears to have applied for cancellation of the GST registration on 08.05.2023, which was also acceded and the registration was cancelled in Form GST REG 19 on 25.05.2023 with effect from 01.05.2023. 2. It is the case of the petitioner that the petitioner was unaware of the impugned order dated 04.05.2023 that was passed, since it was host in the GST common portal. It is submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained certificate from the Chartered Accountant on 27.02.2024, it cannot be said that the petitioner was unaware of the impugned order. 6. Having considered the submissions of the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent, the Court is of the view that this is a fit case for quashing the impugned order and remitting back the case to the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of receipt of a copy of this order. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice to be furnished which formed the basis of the impugned order. 9. It is expected that the petitioner will reply the show cause notice within a period of two months from the date of receipt of the show cause notice. The respondent shall, thereafter, endeavour to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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