2025 (5) TMI 1730

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lowed, subject to all just exceptions. Application is disposed of. W.P.(C) 6841/2025 3. The present petition has been filed by the Petitioner - Asian Traders under Articles 226 and 227 of the Constitution of India seeking inter alia the quashing of the order of cancellation of registration dated 17th April, 2025 (hereinafter, 'the impugned order'). Vide the impugned order, the GST Registration of the Petitioner has been cancelled w.e.f. 19th August, 2022. 4. The case of the Petitioner is that the Petitioner had itself applied for cancellation of registration on 11th March, 2025 and the same was given effect on 21st March, 2025, which was communicated to the Petitioner on 28th March, 2025 by e-mail. 5. However, the Petitioner's g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r to the issuance of the show cause notice dated 2nd April, 2025 would not be correct, inasmuch as, the letter received from the Anti Evasion Commissionerate is dated 7th March, 2025 and it appears that the Petitioner may have obviously learnt of the said physical inspection and has thereafter applied for cancellation on 11th March, 2025. 10. Thus, this Court is of the opinion that this petition does not merit any interference of this Court and a challenge, if any, shall be taken up by the Petitioner before the appellate authority in appeal. 11. Accordingly, the Petitioner is granted time till 10th July, 2025, to file an appeal before the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017. 12. If t....