SHANTI LAL Vs. ASSISTANT COMMISSIONER OF STATE TAX

JUDGEMENT

(1.) The petitioner is before this Court challenging the impugned order dtd. 13/3/2025 in Form GST REG-19, whereby the petitioner's GST Registration was cancelled with retrospective effect from 21/6/2022. The impugned cancellation was made pursuant to a show cause notice dtd. 24/2/2025, for which no reply was submitted. The said show cause notice stated that based on the records available in the office, an opinion was formed that the registration was liable to be cancelled for the following reasons:

(2.) Rule 21(b) - Person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the ruled made thereunder.

(3.) Others.