JUDGMENT

Vibhu Bakhru, J. (Oral)

CM APPL. 63788/2023 (for exemption)

1. Exemptions allowed, subject to all just exceptions.

2. The application stands disposed of.

W.P.(C) 15843/2023

3. Issue notice.

4. Mr. Rajeev Aggarwal, learned counsel for the respondent, accepts notice.

5. The petitioner has filed the present petition, inter alia, impugning an order dated 20.09.2021 (hereafter `the impugned order'), whereby the petitioner's Goods and Service Tax (`GST') registration was cancelled. The petitioner prays that the respondent be directed to restore the same.

6. The petitioner was registered with the GST authorities on 01.09.2018 and was assigned Goods and Service Tax Identification Number (`GSTIN'), 07CKZPA5219E1Z2.

7. On 25.08.2021, the respondent issued a Show Cause Notice, proposing to cancel the petitioner's registration for the following reasons:

"1 Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax."

8. The petitioner was also called upon to furnish a reply to the aforesaid notice, within a period of seven working days a