9911796707
TMI Blog2024 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... on of GST Registration of the Petitioner - no-filing of returns u/s 39 of the Central Goods and Services Tax Act, 2017 - cancellation of registration without assigning any reason - non-application of mind - violation of principles of natural justice - HELD THAT:- A perusal of the impugned order dated 06.04.2022 would show that the said order is passed by a quasi-judicial authority. The effect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on behalf of the petitioner. Mr. SC Keyal, the learned counsel appears on behalf of the respondents. 2. The instant writ petition is filed challenging the order bearing Reference No. ZA1804220044680 dated 06.04.2022 passed by the Respondent No. 4 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on on 06.04.2022. It is also seen from the records that the petitioner claims that he had filed his returns thereafter in terms with Section 39 of the CGST Act, 2017. Thereupon, the instant writ petition has been filed by the petitioner challenging the order of cancellation dated 06.04.2022. 5. I have heard the learned counsels appearing on behalf of the parties and also perused the materials on r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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