2025 (7) TMI 329

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.... ANIL KUMAR BEZAWADA FOR THE RESPONDENT : GP FOR COMMERCIAL TAX ORDER The Court made the following order : ( Per Hon'ble Sri Justice R. Raghunandan Rao ) The petitioner which is in the business of sale and marketing of cell phones had been registered with GST Department under the GST regime. However, the registration of the petitioner was cancelled by an order, dated 20.07.2023, on the ground....

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....ourt, by way of the present Writ Petition. 4. The primary grounds raised by the petitioner are that necessary show cause notice under Section 142(1)(A) of the CGST Act had not been issued prior to the commencement of the proceedings culminating in the demand order. Secondly, the demand order as well as the show cause notices were issued after the expiry of period of limitation under Section 73(10....

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....s not disputed by the Revenue that no such notice under Section 142(1)(A) had come to be served on the petitioner prior to the assessment proceedings being taken up. 7. In the circumstances, following the aforesaid judgments of this Court, the demand order, dated 28.12.2023, requires to be set aside and is accordingly set aside. 8. The Writ Petition is disposed of setting aside the demand order,....