Review recall over allegedly forged show cause notice in GST registration dispute; writ petition restored.

An earlier writ disposal was recalled in review because the show cause notice placed before the court was alleged to be forged and incomplete, affecting the basis of the GST registration cancellation challenge. The court treated the alleged fabrication as a serious issue going to the integrity of the record, and found sufficient cause to reopen the matter. The earlier order was therefore recalled and the writ petition restored to its original number.

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Issues: Whether the earlier order disposing of the writ petition was liable to be recalled in review on the ground that the show cause notice filed before the Court was alleged to be forged and that the cancellation of GST registration had proceeded on that basis.

Analysis: The review was founded on a serious allegation that the show cause notice placed on record in the writ proceedings was incomplete and did not reflect the detailed reasons recorded in the original notice. The record also indicated that the affidavit supporting the petition had been sworn by the proprietor whose particulars were on file, and the Court treated the alleged fabrication of the notice as a grave matter affecting the basis on which the earlier writ order had been passed. In these circumstances, the Court found sufficient cause to revisit the earlier disposal.

Conclusion: The earlier order was recalled and the writ petition was restored to its original number.

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