RAVI PARKASH GOEL Vs. SALES TAX OFFICER CLASS

JUDGEMENT

(1.) Petitioner impugns order dtd. 30/11/2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 1/7/2017 and also impugns Show Cause Notice dtd. 30/5/2022.

(2.) Petitioner was engaged in the business of plastic granules, pvc compound etc.and possessed GST Registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

(3.) Petitioner submitted an application dtd. 25/4/2022 seeking cancellation of the GST Registration on the ground of closure of business.