2022 (10) TMI 867

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....a Sarma ORDER: PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Ms. K.Uma, learned counsel for the petitioner; Mr. B.Narsimha Sarma, learned counsel for respondent No.1; Mr. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax, for respondent No.2; and Mr. B.Mukherjee, learned counsel for respondent No.3. 2. By filing this petition under Article 226 of the Constitution of ....

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....e petitioner to which petitioner submitted reply on 23.11.2019. However, the reply of the petitioner was not accepted whereafter, respondent No.1 passed the order dated 26.11.2019 cancelling the GST registration of the petitioner on the ground that petitioner had not filed all the GST returns. 5. Learned counsel for the petitioner submits that against the order dated 26.11.2019 petitioner could....

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....ned counsel for the parties and on due consideration, we are of the view that it would meet the ends of justice if the matter is remanded back to respondent No.1 for taking a fresh decision in accordance with law. 8. Accordingly, we set aside the order dated 26.11.2019 passed by respondent No.1 and remand the matter back to the file of respondent No.1 to consider the case of the petitioner agai....