2025 (5) TMI 1276

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....ainst the Petitioner- M/s Royal Enterprises and for further registration of a complaint by the Registrar General of this Court. 3. The factual situation giving rise to the present Application is quite serious. The subject Writ Petition being W.P.(C) 2461/2025 was filed by the Petitioner, supported by an affidavit of Mr. Sahib Alam, claiming to be the proprietor of the Petitioner Concern. 4. The challenge in the subject writ petition was made to the Show Cause Notice (hereinafter, SCN) dated 27th September, 2024 issued by the Department. The petition further challenges the order dated 22nd October, 2024 passed by the Department in furtherance to the SCN for Cancellation of Registration of the GST Number of the Petitioner Concern. The SCN a....

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....d on this short ground alone. 5. We accordingly allow the writ petition by modifying the impugned order and providing that the cancellation of the petitioner's GST registration shall come into effect from the date of the SCN i.e. 27 September 2024. 6. The stipulation in the impugned order of cancellation to come into effect from 25 November 2021 is consequently quashed." 8. In the present application, ld. Counsel for the Department- Mr. Akash Panwar pointed out that the SCN which was placed before the Court in the subject writ petition as "Annexure P-1" was a fabricated SCN in which a substantial portion of the notice containing the reasons for issuance of the SCN was deleted. The actual SCN which was uploaded on the portal is extra....