Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2025 (2) TMI 993

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etitioner as being non-speaking and bad in law - HELD THAT:- A perusal of the impugned SCN at Annexure - P dated 17.01.2023 and the impugned order at Annexure - R dated 31.03.2023 will indicate that the sole ground on which the GST registration of the petitioner has been cancelled by the respondent No.3 is by coming to the conclusion that the petitioner/tax payer was not functioning and existing a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ER In this petition, the petitioner seeks the following reliefs: "i) To issue an appropriate writ, order, direction quashing the impugned order dated 31.03.2023 (ANNEXURE-R) canceling the GST registration of the Petitioner as being non-speaking and bad in law; and/or ii) To issue an appropriate writ, order, direction quashing the impugned notice dated 17.01.2023 ANNEXURE-P) for the cancellat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rned Additional Government Advocate would support the impugned order and submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the impugned Show Cause Notice at Annexure - P dated 17.01.2023 and the impugned order at Annexure - R dated 31.03.2023 will indicate that the sole ground on which the GST registration of the petitioner has been cancelled b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates