2024 (12) TMI 53

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....WP(C)/280/2024 - -<br>GST<br>HON'BLE MR. JUSTICE DEVASHIS BARUAH For the petitioner(s): Mr. S Sarma. For the respondent(s): Mr. SC Keyal Standing Counsel, CGST. ORDER PER Heard Mr. S Sarma, the learned counsel appearing on behalf of the petitioner. Mr. SC Keyal, the learned counsel appears on behalf of the respondents. 2. The instant writ petition is filed challenging the order bearing Refer....

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.....2022. 4. It is stated that the petitioner duly submitted his reply on 05.03.2022. But without considering the reply submitted by the petitioner, the respondent No. 4 cancelled the registration without assigning any reason on 06.04.2022. 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, t....