9911796707
TMI Blog2024 (10) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... f petitioner - non-filing of returns u/s 39 of the Central Goods and Services Tax Act, 2017 - cancellation of registration without assigning any reason - violation of principles of natural justice - HELD THAT:-A perusal of the impugned order dated 12.09.2023 would show that the said order is passed by a quasi-judicial authority. The effect of the said order would be that in absence of a registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars on behalf of the respondents. 2. The instant writ petition is filed challenging the order bearing No. ZA1809230088169 dated 12.09.2023 passed by the Respondent No. 3 cancelling the GST Registration of the Petitioner. 3. The facts as could be discerned from a perusal of the writ petition are that the Petitioner herein was granted a registration under the Central Goods and Services Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Section 39 of the CGST Act, 2017. Thereupon, the instant writ petition has been filed by the Petitioner challenging the order of cancellation dated 12.09.2023. 5. I have heard the learned counsels appearing on behalf of the parties and also perused the materials on record. 6. A perusal of the impugned order dated 12.09.2023 would show that the said order is passed by a quasi-judicial authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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