2025 (9) TMI 183

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....ri thereby quashing the impugned show cause notice for cancellation of GST registration cum suspension order dated 12.8.2025 passed by the Assistant Commissioner, State Tax, Sector-3, Gonda in FORM GST REG-17 under rule 22(1) of U.P. GST Rules, 2017, contained as Annexure No.1, in the interest of justice. ii) Issue a writ, order or direction in the nature of mandamus thereby commanding and directing the respondent authorities to activate/restore the GST registration bearing GST No.09IWGPS8150FIZZ, in the interest of justice." 3. It is the case of the petitioner that the petitioner is having a proprietorship firm in the name of R.H. Enterprises w.e.f 13.7.2021, which is duly registered with the GST Department and its place of bus....

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....o file a proper reply and asked for supportive documents. Thereafter, petitioner filed a detailed reply on 20.11.2024, which was not considered and an order for cancellation of GST registration was passed on 21.4.2025. Being aggrieved, the petitioner preferred a statutory appeal before the Additional Commissioner, Grade-1 (Appeal) State Tax, Gonda. The Additional Commissioner allowed the said appeal on 28.5.2025 and set aside the order of cancellation of GST registration. The petitioner served the appellate order upon the Assistant Commissioner, State Tax, Sector-3, Gonda on 29.5.2025. The respondents did not actually restore/activate the firm of the petitioner on the common portal of the GST Department. Feeling aggrieved, the petitioner fi....

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....iberty was granted to the Department to proceed afresh after giving to the petitioner the supportive material relating to prima facie satisfaction of irregularities as mentioned in the show cause notice. The respondents have received a letter from the Director General, GST Intelligence, Zonal Unit, Lucknow (hereinafter referred to as 'the DGGI') dated 30.10.2024 with regard to R.H. Enterprises, Patel Nagar, LIC Colony, Gonda, referring to an inspection carried out of the premises on 8.2.2024. The main place of business as shown by the petitioner in the registration form is LIC Colony, Patel Nagar, Gonda and there one Anil Singh, father of the petitioner was present and he had stated that it is only a residential house and no busines....