2025 (1) TMI 53

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..... , Advs For the Respondents : Mr. Harpreet Singh, SSC with Ms. Suhani Mathur , Adv ORDER 1. The writ petitioner impugns an order dated 09 December 2022 pursuant to which its registration under the Central Goods & Services Tax Act, 2017 ["CGST Act"] came to be cancelled with retrospective effect from 28 December 2018. 2. We take note of the belated challenge which stands mounted by way of the i .....

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..... n of cancellation of registration along with the continuance of the conditions specified in clauses (b) and (c) of sub-section (2) of section 29 of the CGST Act shall be deemed to be a "deficiency" within the meaning of sub-rule (2) of rule 9 of the CGST Rules. The proper officer may compare the information pertaining to earlier registrations with the information contained in the present applicati .....

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..... as cancelled on account of violation of the provisions of clauses (b) and (c) of sub-section (2) of section 29 of the CGST Act and whether the applicant has applied for revocation of cancellation of registration. If proper officer finds that application for revocation of cancellation of registration has not been filed and the conditions specified in clauses (b) and (c) of sub-section (2) of sectio .....

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