RETAIL PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard.

(2.) Aggrieved by the action of respondent nos.3 to 5 in issuing show cause notice and subsequently canceling the registration of the petitioner under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') and thereafter refusing to revoke the cancellation of registration, the petitioner has preferred this writ petition.

(3.) The petitioner is a private limited company engaged in the business of trading in bath fittings and sanitary ware. It was duly registered as 'taxable person' under the provisions of the CGST Act read with the Karnataka Goods and Services Tax Act (hereinafter referred to as 'the KGST Act'). The registration number of the petitioner is GSTIN29AAFCM9224N1ZU.