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2024 (5) TMI 246

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....the State. ORDER P.C. 1. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs: "a) this Hon'ble Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction quashing the impugned SCN dated 11.02.2024 and the consequent impugned orders dated 21.02.2022 and 04.04.2022 ....

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....how cause notice or the impugned order cancelling the registration of the petitioner under the Maharashtra Goods and Services Tax Act is illegal and invalid inasmuch as no reasons whatsoever are set out to justify the cancellation of the registration. It is submitted that in several proceedings such issues had reached the Court where similar show cause notices as also the orders thereon which were....

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....adjudication of the petition is not called for. The impugned show cause notice as also the impugned orders cancelling the petitioner's registration is quashed and set aside with liberty to the respondents to issue a fresh show cause notice within two weeks from today. The show cause notice be adjudicated after following due procedure and after an opportunity to the petitioner of filing a reply and....