Chandra Sain Vs Union Of India
Date: September 22, 2022
Subject Matter
Order cancelling the registration without application of mind is liable to be set aside
Summary
The petitioner, a proprietorship concern engaged in civil contractual works registered under the GST Act, had their registration cancelled due to non-filing of GST returns. The show-cause notice was sent to the accountant's email address, and the…
1. Heard learned counsel for the petitioner; Shri Shiv P. Shukla, learned counsel for respondent nos.1 & 2 and learned Standing Counsel for respondent nos.3 to 6. 2. Present petition has been filed challenging the order dated 13.02.2020 whereby the registration of the petitioner was cancelled as well as the appellate order dated 06.09.2022 whereby the appeal was dismissed as being beyond the p…