2025 (9) TMI 668

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....ough: Ms. Pushti Gupta, SPC with Mr. Sudhanshu Sharma, Adv. for R-1(9599915879) Ms. Urvi Mohan, Adv. (7718992441). PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, assailing the impugned order for cancellation of GST registration dated 9th ....

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....022, no proceeding was stated to be pending against the firm. 5. However, thereafter, it came to the knowledge of the Petitioner that a Show Cause Notice (hereinafter, 'SCN') has been issued to the Petitioner on 25th July 2022 on the following grounds: "1. Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of thre....

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....a reply to SCN dated 25th July 2022. 9. Upon the reply being filed, the Petitioner be given personal hearing and a reasoned order be passed in respect of the SCN. 10. The impugned order dated 9th August 2025 is set aside. Reply be filed by the Petitioner by 31st October 2025. The Petitioner shall also disclose in its reply, the details of the suppliers whose refund has been held up so that the D....