9911796707
TMI Blog2024 (8) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondents Through: Mr. Karn Bhardwaj, ASC along with Mr. Shubham Singh, Mr. Rajat Gaba and Mr. Saurah Dahiya, Advs. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, impugning the order dated 13.02.2024 (hereafter the impugned order), passed by the appellate authority reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D). 7. Apparently, it was reported that the petitioner was not functioning at its principal place of business. In the circumstances, the proper officer issued a Show Cause Notice dated 06.09.2022 (hereafter the impugned SCN) calling upon the petitioner to show cause as to why its GST registration should not be cancelled. The petitioner was directed to file a reply within a period of seven working ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l required documents regarding the existence of the petitioner company. The petitioner was also directed to appear before the proper officer on 09.03.2023 at 10:31 AM. The petitioner failed to avail the said opportunity and consequently, the petitioner's application for revocation of the impugned cancellation order was also rejected. 10. Thereafter, the petitioner filed an appeal against the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, who was the father of one of the Directors and the husband of another Director of the petitioner company expired on 21.04.2023. 13. The petitioner has been afforded sufficient opportunity to be heard in the proceedings relating to its application for revocation of the impugned cancellation order. And, it is apparent that the petitioner was remiss in not availing the same. However, we note that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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