Ansari Construction Vs Additional Commissioner, Central Tax (Appeals)
Date: November 24, 2020
Subject Matter
Department officials cannot exhibit callous attitude while cancelling GST registrations
Summary
In the present case along with the application for revocation of cancellation of registration, the petitioner had filed a statement to the effect that all the requisite returns have been filed and the dues are cleared and thus it was incumbent upon t…
Heard learned counsel for the petitioner and Sri Ramesh Chandra Shukla, learned counsel for the respondents. The present petition has been filed alleging that the petitioner is a proprietorship firm and was registered for providing constructions services vide GSTIN No. 09AAGPQ9159G125. The petitioner was served show cause notice dated 21.11.2019 by the respondent no. 2 proposing to cancel the regi…