2025 (9) TMI 802

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....lakrishnan & Mr. Jayesh Khandelwal, Advs. ORDER 1. This hearing has been done through hybrid mode. 2. This is a petition filed by the Petitioner- SS InfraMetalco Private Limited under Article 226 of Constitution of India seeking appropriate writ directing the Respondents to restore the Petitioner's Goods and Services Tax ('GST') registration. 3. The case of the Petitioner is that his G....

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....n being denied access, the Petitioner immediately approached the Respondent/Department on 2nd July, 2024 who informed it about the Show Cause Notice dated 28th June, 2022 and the Order of Cancellation dated 17th July, 2023. 7. Upon receiving this information, the Order of Cancellation was challenged by the Petitioner. However, it was dismissed on the ground of limitation, vide order dated 13th ....

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....022 vide reference number ZA0706221746767 is annexed herewith as ANNEXURE P-5." 8. Ld. Counsel for the Respondent submits that the order was uploaded on the portal, however, he does not have instruction as to whether the notice was, in fact, served upon the Petitioner through email or not. Let the Counsel for the Respondent/Department seek instructions as to the manner in which the order ....

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....ated. 12. The Petitioner shall further be given an opportunity to file its returns along with any penalties, if any. For the said purpose, the portal shall be opened within a week. After filing of the returns, etc. by 10th October, 2025, let the Petitioner be given a notice of personal hearing before the Adjudicating Authority on the following email address and mobile number: Mobile Number: ....