OPC ASSETS SOLUTIONS PVT. LTD. Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The petitioner has challenged an order dated 23.04.2021 passed by the Superintendent of Taxes, Charge-IV, Tripura cancelling the petitioner's registration under Tripura Goods and Services Tax Act as well as Central Goods and Services Tax Act.

(2.) Brief facts are as under:

(3.) On 06.12.2020 the petitioner received a show-cause notice from the Superintendent of Taxes why the petitioner's registration should not be cancelled. This notice reads as under: