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No fault on the part of the proper officer in issuing the show-cause notice asking the petitioner to show-cause as to why the registration of the establishment should not be cancelled. However petitioner is permitted to approach the proper officer for preponement of date of hearing by submitting his reply to the show-cause notice.

Sec 29 of the CGST Act,2017- Cancellation of registration— In the instant case, the petitioner argues that the petitioner was regularly paying tax and in the last year but, because of Covid-19 pandemic, his business collapsed. The petitioner is ready and willing to file all returns and to pay tax which is due and payable by them. According to the learned counsel for the petitioner, the respondent ought not to have issued notice suspending its registration as it is affecting his business. The petitioner, therefore, prays for quashing and setting aside the communication. Held that— This court find no fault on the part of the proper officer in issuing the show-cause notice at Ext.P3 asking the petitioner to show-cause as to why the registration of the establishment should not be canceled. The petition is dismissed. However petitioner is permitted to approach the proper officer for preponement of date of hearing by submitting his reply to the show-cause notice.
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