Held - In our view, the order dated 19.04.2022 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand.

We notice that the Show Cause Notice and the impugned order are b.....

Held - Since it is the petitioner’s case that he had closed the business in Delhi with effect from 31.03.2022, the petitioner could not be expected to file any returns thereafter. Undisputedly, a tax payer is entitled to close his business and seek cancellation of the GST registration.

As noticed above, the cancellation of the GST registration is not an issue, the issue re.....

Held - It is the petitioner’s case that it had stopped business on account of ill-health and had sought cancellation of his GST Registration with effect from 20.11.2020. Thus, there is no question of the petitioner being available at the principal place of business after he had ceased to carry on any business.

The petitioner is not aggrieved by cancellation of his GST Registration; he is aggrieved because the registration has bee.....

Held - In the present case also the Assessing Authority, the respondent no. 1 without considering the grievance of the petitioner had cancelled the certificate only on the ground that the petitioner has not submitted reply to the show cause and the Appellate Authority has dismissed the appeal of the petitioner on the ground that the appeal is barred by limitation and not filed through online process.

This Court finds that the judgment re.....

Held - Learned counsel for the petitioner submits that since he has not been heard while passing the order dated 23.01.2021 as such the present petitioner is also entitled for the benefit of the order passed by this Court in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022. In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancell.....

Held - Learned counsel for the petitioner submits that since he has not been heard while passing the order dated 16.09.2019, as such the present petitioner is also entitled for the benefit of the order passed by this Court in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022. In the said judgment, the Court has held that the impugned order does not assign any reason what.....