2024 (11) TMI 1406

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....USTICE M. S. RAMACHANDRA RAO And HON'BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner : Mr. Prem Mardi, Advocate For the Resp.-State : Mr. Mohan Kr. Dubey, A.C. to A.G For the Res.-CGST : Mr. P.A.S.Pati, Sr. S.C. (CGST) ORDER Per Deepak Roshan, J. Heard learned counsel for the parties. 2. The instant writ application has been preferred for following reliefs; (i) For issuance of an appropri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) For issuance of further appropriate writ/order/direction including Writ of Direction, directing the Respondent- authorities to restore the GST Registration Certificate of Petitioner enabling it to restart normal business activities. (iv) For issuance of any other appropriate writ(s)/order(s)/ direction(s) as Your Lordships may deem fit and proper in the facts and circumstances of the case. 3.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... such on the ground of principles of natural justice, the registration proceeding should be quashed. He further submits that though the petitioner could not file the reply within the stipulated period provided in the show cause notice, the concerned respondent passed the order for cancellation of registration on 16.11.2022 indicating therein that his reply has been considered. Even the appellate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the petitioner (Annexure-2) which indicates that the reason for issuing show cause notice is that the petitioner failed to furnish the return for a continuous period of six months which is mandatory as per the CGST Act. The petitioner during course of argument had submitted that in the order of cancellation, it has been mentioned that the undersigned has examined the reply but fact remains that....