2025 (8) TMI 985

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondents Through: Mr. Aakarsh Srivastava and Mr. Anand, Pandey, Advs. Ms. Shubhra Parashar, Mr. Satyam Kumar and Mr. Thakur Virender Pratap Singh, Advs. for R-2. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 49325/2025 & CMAPPL. 49326/2025 2. Allowed subject to all just exceptions. Accordingly, the application is disposed of. CM APPL. 49327/2025 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Petitioner most respectfully prays that this Hon'ble Court may be pleased to: a) Issue a writ of Certiorari or any other appropriate writ, order or direction to set aside the restrospective cancellation of the GST Registration. b) Direct that the matter be remanded to the First Appellate Authority under Section 107 of the CGST Act, 2017, for fresh adjudication on merits, afte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation was conducted by the GST officials who had issued a Show Cause Notice (hereinafter, 'SCN') dated 27th June, 2023 to the effect that the 'Principal Place of Business' was found to be non-operational. 8. Post the said SCN, the Order for Cancellation of Registration dated 31st July, 2023 was passed cancelling the GST registration of the Petitioner. 9. The said Order for Cancellation of Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e a writ of Mandamus or any other appropriate writ, order, or direction directing Respondent No. 1 to revoke the cancellation of the Petitioner's GST registration and restore the same with immediate effect; c) As such other and further orders as may be deemed just, fit, and proper in the facts and circumstances of the present case." 10. The said writ petition was dismissed by this ....