GANGTOK, India, March 26 -- Sikkim High Court issued the following judgment/order on Feb. 23:
The Petitioner, M/s A2Z Infra Engineering Ltd., was registered under the CGST Act, 2017. The said registration was cancelled by an order dated 30.10.2023. The cancellation was preceded by a show-cause notice dated 26.09.2023. In the show-cause notice, it was stated that upon inspection, the business entity was found to be non-existent at the declared place of business and that no business activities were being carried out from the said premises.
It appears that an email-reply was submitted by the Petitioner. It is appropriate to refer to the brief reply submitted by the Petitioner, which is as follows: -
"....... We, M/s A2Z Infra Engineering Li...