2025 (8) TMI 314

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....mit K. Batra, Advocate for R-1 & 2. ORDER PER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India seeking quashing of the order dated 28th May, 2024 by which the GST registration of the Petitioner has been cancelled with effect from 25th February, 2021. 3. The brief background of the case i....

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....ally passed the order rejecting the said application for cancellation of registration vide order dated 24th January, 2024. 6. The Petitioner was again issued a Show Cause Notice on 24th January, 2024 with the allegation that the GST registration of the Petitioner is liable to be cancelled as there is a violation of Rule 86B of the Central Goods and Service Tax Rules, 2017, and the Petitioner was ....

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....registration to till date and party wise ledger with proof of payment and delivery of goods along with E-way bills." 7. It is this order which is under challenge in the present petition before this Court. 8. A perusal of record reveals that there is no reply filed by the Petitioner in respect of this Show Cause Notice dated 24th January, 2024. The allegation raised in the said SCN leading to th....