2025 (8) TMI 312

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....e 226 of the Constitution of India seeking, inter alia, issuance of appropriate order or direction to restore the GST registration number of the Petitioner and quash and set aside the Show Cause Notices dated 05th December, 2024 and 13th May, 2025 (hereinafter, 'SCNs'). 4. The Petitioner further seeks setting aside of the Order of Cancellation of Registration dated 19th February, 2025 and Order of Rejection of Application for Revocation dated 30th May, 2025. 5. The chronology of events in the present case would show that the Petitioner has applied for cancellation and thereafter for revocation of cancellation from the period July, 2023 till May, 2025. The chronology of event is captured below: Dates Events 17.10.2022 Petit....

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....ed the application. 6. A perusal of the above stated chronology of events would show that the initial GST Registration of the Petitioner was kept alive by the Petitioner for a period of nine months i.e. from 17th October, 2022 to 29th July, 2023. 7. Thereafter, the Petitioner applied for cancellation of the registration and a show cause notice was issued to the Petitioner on 11th June, 2024 in respect of this cancellation application, seeking some additional information. However, no reply was filed by the Petitioner to such notice and the application for cancellation was thereafter, rejected. 8. Subsequently, the GST registration was suspended with effect from11th June, 2024. Thereafter an order was passed on 8th October, 2024, can....