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TMI Blog2025 (2) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s GST registration - HELD THAT:- A reading of the impugned order indicates that there is no discussion to the reply dated 17.12.2021 filed by the petitioner in response to show cause notice in Form GST-REG-17/31 dated 16.12.2021. Considering the same, this writ petition is disposed by remitting the case to the respondent to pass a fresh order on merits within a period of two months. Pending such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.12.2021. The show cause notice in Form GST-REG 17/31 dated 16.12.2021. In the aforesaid show cause notice, it has been stated as under: "Based on the report received from the Intelligence Wing, in Ref.No. 33ABMFS3434M1ZU, dated 10.12.2021, you do not have any business activity in the said business place. Hence your registration is proposed to be cancelled as per the provisions of the Act." 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. That apart it is submitted that the petitioner has an option by way of an alternative remedy both by way of appeal under Section 107 of the respective GST enactments and impugned order and for revocation of cancellation of registration under Section 30 of the respective GST Enactment and therefore, writ petition is liable to be dismissed and the petitioner may be allowed to workout the alterna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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