2025 (5) TMI 1278

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....ter, 'the Department') under Section 114 read with Order 47 Rule 1 of the Code of Civil Procedure, 1908, seeking review of the order dated 27th February, 2025 (hereinafter, 'the impugned order') passed by the Predecessor Bench. 3. In the subject petition being W.P.(C) 2461/2025 (hereinafter, 'the subject petition'), the impugned order granting interim reliefs to the Petitioner was passed by the Predecessor Bench of this Court. The petition has, thereafter, been disposed of by the Predecessor Bench of this Court on the ground that the show cause notice dated 27th September, 2024 (hereinafter, 'the SCN'), which was issued upon the Petitioner was non-reasoned in nature and the GST Registration of the Petitioner, which was retrospectively ca....

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....tion filed by the Petitioner. The relevant paragraph that is missing from the subject petition, as submitted by the Department, is reproduced herein below: "Remarks: As per letter C.No. GEXCOM/AE/VRFN/Oth/653/2024/6606 dated 18.09.2024received from AC(AE), CGST DelhiEast, it has been informed that the firm was found non-existent/ nontraceable at the registered address. Therefore, Suo Moto cancellation u/s 29 (2) (e) of to be CGST Act 2017 is being initiated as per directions received in the above said letter dated 18.09.2024 and the GST registration of the firm is liable to be cancelled retrospectively from the date of registration. Further, as the taxpayer has been reported non-existent/ non-traceable at the registered ad....