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BHUPENDRA SINGH vs. STATE TAX OFFICER, HALDWANI
(Uttarakhand High Court)

Hon'ble Judges:

RAVINDRA MAITHANI
Pet. Counsel
Piyush Garg
Res. Counsel
Mohit Maulekhi

Petitioner / Applicant

BHUPENDRA SINGH
Respondent STATE TAX OFFICER, HALDWANI
Court Uttarakhand High Court
State

Uttarakhand

Date Aug 4, 2023
Order No.

Writ Petition (M/S) No. 796 of 2023

Citation

2023(8) TAXREPLY 8166
Original Order
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ORDER

JUDGMENT HON’BLE RAVINDRA MAITHANI, J. (ORAL) The challenge is made to a show cause notice for cancellation of GST Registration dated 06.08.2022 as well as the order dated 23.08.2022, by which, the GST registration of the petitioner has been cancelled. 2. Heard learned counsel for the parties and perused the record. 3. The petitioner runs a proprietorship firm under the name and style of M/S Bhaiji and Company as a stockiest of RBM, Reta, Bajri, etc. having a place of business. He is registered under The Uttarakhand/The Central Goods and Services Tax Act, 2017 (“the Act”), with registration No. 05AUYPS2644A1ZG. 4. On 06.08.2022, a notice was issued to the petitioner on the GST portal. It is the case of the petitioner that the notice was vague. It does not indicate, as to whom the petitioner should meet? It required the petitioner to appear before someone on 19.08.2022, which subsequently was declared as holiday, but the petitioner was never give....

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