9911796707
TMI Blog2025 (4) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... order of cancellation of registration of the petitioner under the CGST/WBGST Act, 2017 ( hereinafter referred to as the " said Act " ) dated 17th May 2024 with effect from 16th June 2020 being the date on which the show cause notice was issued. 2. When the matter was previously taken up by order dated 3rd April 2025, this Court was, inter alia, pleased to record as follows:- 1. "Affidavit of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame building where the petitioner was housed. Ms. Mukherjee would submit that after the portion which the petitioner was originally occupying was repaired the petitioner has been shifted back to its original location in the same building and the petitioner having applied for the amendment of the registration particulars, the same was allowed by an order dated 27th March, 2022 and still later furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submissions. 4. Heard the learned advocates appearing for the respective parties and considered the materials on record. It would prima facie transpire that after the show cause notice was issued on 16th June, 2020, at the instance of the petitioner from time to time, the respondents have permitted the petitioner to amend the petitioner's registered place of business. It would also transpire fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been passed and though such contention has been denied by Ms. Mukherjee, learned advocate appearing for the petitioner, without going into the correctness thereof, and having regard to the fact that the respondent no. 2 having allowed the amendment applications, a detailed order ought to have been passed. The order impugned does not reflect the fact that the proper officer had taken note of its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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