TMI Blog2025 (2) TMI 993X X X X Extracts X X X X 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 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 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 X X X X Extracts X X X X
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