9911796707
TMI Blog2023 (9) TMI 1648X X X X Extracts X X X X X X X X Extracts X X X X ..... non-filing of returns under Section 39 of the Central Goods and Services Tax Act, 2017 - impugned order is devoid of any justifiable reasons - non-application of mind - violation of principles of natural justice - HELD THAT:- A perusal of the impugned order dated 28.02.2023 would show that the said order is passed by a quasi judicial authority. The effect of the said order would be that in absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The instant writ petition is filed challenging the order bearing No. ZA180223062682M dated 28.02.2023 passed by the Respondent No. 4 cancelling the GST Registration of the Petitioner. 2. 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 and was issued a certificate of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 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 28.02.2023. 4. I have heard the learned counsels for the parties and also perused the materials on record. 5. A perusal of the impugned order dated 28.02.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel for the Petitioner further submits that in the meantime, the Petitioner had already filed his returns. This aspect of the matter can very well be taken note of by the Respondent No. 4 for which liberty is given to the Petitioner to file an additional reply to the said Show Cause notice bringing to the notice of the Respondent No. 4 about the filing of the returns as well as any o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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