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NEO BUILT THROUGH ITS PROPRIETOR vs. ETO-CUM-PROPER OFFICER AND OTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

TEJINDER SINGH DHINDSA
PANKAJ JAIN
Pet. Counsel
Manasvi Sharma
Res. Counsel
Shruti Jain Goyal

Petitioner / Applicant

NEO BUILT THROUGH ITS PROPRIETOR

Respondent ETO-CUM-PROPER OFFICER AND OTHER
Court Punjab and Haryana High Court
State

Punjab

Date May 26, 2022
Order No.

CWP-10392-2022 (O&M)

Citation

2022(5) TAXREPLY 5905
Original Order
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ORDER

Assessee under the GST Act, 2017 (hereinafter referred to as 'Act') prays for issuance of a writ in the nature of certiorari for quashing of the order dated 15.05.2019 (Annexure P-4), whereby his registration under the Act has been cancelled and that action of the respondents dated 09.04.2022 (Annexure P-5), whereby his appeal preferred against the order dated 15.05.2019 has been rejected without even entertaining the same. 2. As per the petitioner, he was a Contractor under M/s. Indian Oil Corporation Ltd., Panipat for more than 20 years and migrated on to GST under GSTIN06AEDPB7042Q1ZE. Owing to ill health, he remained out of business from April 2018 to April 2020. Show cause notice was issued to him on 01.05.2019 (Annexure P-3) for cancellation of registration for the reason:- 'Discontinuation/Closure of business' and he was directed to furnish reply within 07 working days, apart from appearing for personal hearing on 08.05.2019. 3. Admittedly, the....

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