TaxTMI 
TaxTMI 
2025 (6) TMI 171
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....r. Sumit K. Batra, Advocate PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 33193/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 7403/2025 & CM APPL. 33192/2025 (for directions) 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the i....
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....024 which was disposed of vide order dated 25th October, 2024. The operative portion of the said order reads as under: "xxx xxx xxx 6. In the absence of the notice having embodied any intent of the respondents to cancel from a retrospective date, we find ourselves unable to sustain the order of cancellation. 7. We, accordingly, dispose of the writ petition by providing that subject to the re....
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.... Further, on examination, of GST Portal it has been found that there is a liability of Rs. 37,58,737/- for the FY 2019-20 pending against the Assessment Notice issued in the form of DRC-01 on dated 22.05.2024. However, No reply/response filed by you during the stipulated time given during the course accordingly DRC-07 issued on 30/07/2024. However, no clarification/reply received from your side ....
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...., the Petitioner could have always accessed the GST portal wherein the Show Cause Notice was uploaded. There was no reason why the Petitioner did not file a reply the Show Cause Notice dated 22nd May, 2024 which consequently led to the impugned order dated 30th July, 2024. 8. The order passed by this Court dated 25th October, 2024, is clear to the extent that the GST registration is to be restore....