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Order issued for cancellation of registration is set aside and proceedings are restored.

Registration under GST — The Petitioner challenged the order of cancelling the registration of the Petitioner under the CGST Act, 2017. The impugned order was passed without considering the reply submitted by the petitioner to the show cause notice and on the ground that no reply is filed. Thus, the impugned of cancelling the registration of the Petitioner is set aside and the proceedings are restored to the stage of issuance of show cause notice. — Great Sands Consulting Private Limited Vs. Union of India & Ors. [2020] 21 TAXLOK.COM 032 (Bombay)