9911796707
TMI Blog2025 (1) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication order - HELD THAT:- Admittedly, the petitioner had no opportunity to participate in the proceedings as the petitioner was not served with show-cause notice since its registration was cancelled by order dated 02.06.2022. To provide an opportunity to the petitioner to submit reply and to participate in the proceedings, impugned orders are set aside and the matter is remitted back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Ref No: ZD290224040284L passed by the Respondent-1 for the period FY 2018-19 vide Order No. CTO/LGSTO-40/DRC07/66/2023-24 vide ANNEXURE-A. (ii) Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the Endorsement vide CTO/LGSTO-40/END/T No: 579/2024-2025 dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsent of learned counsels for the petitioner as well as respondent No. 1. 4. Learned counsel for the petitioner would submit that the petitioner submitted an application for voluntary cancellation of its GST registration due to discontinuation of business activities and based on the said application, by order dated 02.06.2022, GST registration of the petitioner was cancelled. It is stated that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Advocate on instructions submits that since the petitioner had no opportunity to participate in the proceedings for whatever reason, the matter may be remitted back to the Adjudicating Authority with a direction to the petitioner to submit reply to the show-cause notice and participate in the proceedings. 6. The submissions of the learned counsels appearing for the parties are considered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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