2024 (4) TMI 892

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....is Hon'ble Court may be pleased to issue a Writ or order or direction particularly one in the nature of Writ of Mandamus setting aside the Order for Cancellation of Registration passed by the first respondent in Form GST REG-19 vide Ref No. ZA3706230276695 dated 16.06.2023 as arbitrary, illegal, against Principles of Natural Justice, contrary to the provisions of the CGST Act, 2017/APGST Act 2017, and contrary to the Judicial pronouncements of this Hon'ble Court on the self-same subject and to pass." 3. Learned Government Pleader has received instructions. However, inspite of opportunity granted vide order dated 16.02.2024, the counter affidavit has not been filed. 4. Considering the nature of the controversy and the submissions advanced,....

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.... also ready to file the returns for activation of registration certificate. But in view of the order of cancellation, it is not possible to do so. 10. Learned Government Pleader submits that he has instructions to submit that if the petitioner files the returns, his GST registration can be restored. 11. Learned Government Pleader further submits that though the impugned order mentions that the reply to the show cause notice has been submitted but it is also mentioned that vide 'ARN Not Available'. He submits that, that means that the reply is not submitted and consequently the argument of the learned counsel for the petitioner that the order suffers from non-application of mind is unsustainable. 12. We have considered the submissions of ....