2025 (2) TMI 793

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..... e reading of this order would indicate that according to the Department, the petitioner - herein had given some reply dated 14-4-2022 in response to the show cause notice dated 4-4-2022. Immediately, in the second line, the order reads that no reply to show cause notice was submitted by the petitioner. The effective date of cancellation of the registration is shown to be 31-3-2022. The case of th .....

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..... o interfere saying that it shall be open for the petitioner - herein to file a fresh application seeking registration. 4. The learned counsel appearing for the petitioner invited the attention of this Court to Annexure `P3'. Annexure `P3' is an order in Form GST REG-19. It is an order for cancellation of the registration. The bare reading of this order would indicate that according to the Departm .....

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