2024 (10) TMI 197

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....ancellation of registration issued under section 29 of CGST Act, 2017 dated 02.02.2024 bearing reference no.ZA2902224008539G issued by the respondent no.1 and enclosed as Annexure-D; ii) Issue a writ of certiorari or any other appropriate writ or order or direction quashing the digitally signed order of cancellation of registration issued in FORM GST-REG-19 under section 29 (2) (a) of CGST Act, 2017 dated 16.02.2024 bearing reference no.ZA2902224088275A and issued by the respondent no.1 and enclosed as Annexure-E; iii) Issue a writ of certiorari or any other appropriate writ or order or direction quashing the digitally signed order of rejection of application for revocation of cancellation issued by Assistant Commissioner ....

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....etitioner to the said show cause notice, respondent no. 2 passed the impugned order rejecting the revocation application filed by the petitioner. Aggrieved by the impugned orders, the petitioner is before this Court by way of present petition. 4. Per contra, learned HCGP for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 5. Perusal of the impugned show cause notice would indicate that except stating that the GST registration of the petitioner had been obtained by fraud, willful misstatement or suppression of fact, necessary particulars, details etc. in this regard are not forthcoming in the impugned show cause notice. Further the show cause notice having been issued on 2.2.2024, t....