Cancellation of Registration — Section 29 and 30 of the CGST Act, 2017 — The petitioner assailed the order of cancellation of registration under the provisions of the Act dated 10.12.2018. The Petitioner submitted regarding non-consideration of reply dated 20.12.2018 filed in response to SCN dated 10.12.2018. The SCN called upon the petitioner to show cause why the registration not be cancelled owing to non-filing of tax returns, however, the respondent proceeded as though there was no response from the petitioner.
Held that:- The Hon’ble High Court aside the impugned order. The respondent is at liberty to initiate proceedings afresh, if at all, in accordance with law.—S Two Solutions Vs. Assistant Commissioner (ST) , Tondiarpet Assessment Circle, Chennai [2020] 26 TAXLOK.COM 039 (Madras)