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2024 (10) TMI 133

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....BARUAH For the Petitioner(s): Mr. M Dutta. For the Respondent(s): Mr. SC Keyal. ORDER Heard Mr. M Dutta, the learned counsel appearing on behalf of the petitioners. Mr. SC Keyal, the learned counsel appears on behalf of the respondents. 2. The instant writ petition is filed challenging the order bearing No. ZA1809230088169 dated 12.09.2023 passed by the Respondent No. 3 cancelling the GST ....

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....it may, on 12.09.2023, the Respondent No. 3 cancelled the registration without assigning any reason. It is also seen from the records that the Petitioner claims that he had filed his returns thereafter in terms with Section 39 of the CGST Act, 2017. Thereupon, the instant writ petition has been filed by the Petitioner challenging the order of cancellation dated 12.09.2023. 5. I have heard the lea....