2025 (7) TMI 206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tration under the Maharashtra Goods and Services Tax Act, 2017 ("the MGST Act"). 4. The impugned order was preceded by a show cause notice dated 12 June 2023, which is annexed at Exh-B, page 21 of the Petition. 5. The contents of the show cause notice dated 12 June 2023 at Exh-B are transcribed below for the convenience of reference. Form GST REG-17 [See Rule 22(1)/ sub-rule (2A) of rule 21A] Reference Number : ZA270623104384Q Date : 12/06/2023 To Registration Number (GSTIN/Unique ID): 27JPLPS2317B1ZS SAURABH SAHU 206, VASUDEV DHAM CHS LTD, 150 FT ROAD, Mira Bhyandar, thane, Maharashtra, 401101 Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ud, misstatement, or suppression of facts was. Only then will the noticee be able to understand the allegations against them and respond effectively. 8. The Respondents, it appears, are also aware that this show cause notice, which is now exhibited at Exh-B (page 21), was entirely vague. Therefore, Ms Vyas, yesterday, produced before us what was meant to be an attachment to this show cause notice. This attachment contained the details of the allegations. She contended that this attachment, which accompanied the show cause notice at Exh-B, was suppressed by the Petitioner. 9. We were quite impressed with the above submission because it was the petitioner's duty to place on record the complete copy of the show cause notice, not just its....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r or, in any event, to appeal against such an order. She submitted that none of the alternate remedies have been invoked by the Petitioner. Therefore, on the grounds of delay and availability of an alternate remedy, she urged that this Petition be not entertained. 13. We have considered Ms Vyas's submission regarding delay and alternative remedies. Though this Petition could have been filed earlier, it is not as if the Petitioner has gained anything by filing this Petition marginally late. In fact, it is the Petitioner who has suffered during this period. Besides, there is a difference between delay and laches. Laches is not merely the passage of time. Relief is denied on the ground of laches because, in the meantime, some parallel rights ....