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    <title>2026 (3) TMI 729 - BOMBAY HIGH COURT</title>
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    <description>Challenge to suspension of GST registration and to recovery/attachment actions turned on procedural law: the court treated the Revenue&#039;s withdrawal of suspension as basis to restore the registration and required that any further action on the show cause notice follow statutory safeguards, afford the petitioner an opportunity to be heard and result in time bound adjudication; similarly, the court stayed the recovery notice and provisional attachment, directing the competent officer to verify records, grant a hearing and pass a reasoned order before any recovery or attachment proceeds.</description>
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      <description>Challenge to suspension of GST registration and to recovery/attachment actions turned on procedural law: the court treated the Revenue&#039;s withdrawal of suspension as basis to restore the registration and required that any further action on the show cause notice follow statutory safeguards, afford the petitioner an opportunity to be heard and result in time bound adjudication; similarly, the court stayed the recovery notice and provisional attachment, directing the competent officer to verify records, grant a hearing and pass a reasoned order before any recovery or attachment proceeds.</description>
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