GST Registration Restored as Illness Caused Non-Response to Show Cause

Engineered And Innovative Pvt. Ltd. Vs State of U.P. (Allahabad High Court) The writ petition before the Allahabad High Court challenged an appellate order dated 21.09.2023 rejecting an appeal against cancellation of GST registration. The petitioner, engaged in consultancy services and registered under GST from 24.04.2021, received a show cause notice dated 27.12.2022 proposing cancellation on the ground of non-commencement of business within six months of registration. Due to the serious illness of the Managing Director, who was suffering from tuberculosis, the petitioner failed to respond to...