LAWS(DLH)-2024-2-265

PUSPENDAR Vs. SUPERINTENDENT RANGE

Decided On February 23, 2024
Puspendar Appellant
V/S
Superintendent Range Respondents

JUDGEMENT

(1.) Petitioner impugns order dtd. 28/2/2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 8/10/2021. Petitioner also impugns Show Cause Notice dtd. 6/1/2023.

(2.) Issue notice. Notice accepted by learned counsel appearing for respondents. With the consent of parties, Petition is taken up for final disposal today.

(3.) Vide impugned Show Cause Notice dtd. 6/1/2023 petitioner was called upon to show cause as to why the registration be not cancelled for the following reasons:-