2025 (12) TMI 1445

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umar For the Petitioner : Smt. Neha Alur, Advocate For Sri. Atul K. Alur, Advocate For the Respondents : Smt. Jyoti M. Maradi, Hcgp ORAL ORDER In this petition, the petitioner seeks the following reliefs: "a) Issue writ of certiorari or writ in the nature of certiorari quashing the Appeal order passed under Section 161 R/w 107 of the CGST/KGST Act at Annexure-H, bearing GST.AP....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Petition.". 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitioner has obtained the GST registration certificate on 21.12.2021 and amended GST regi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7.07.2025 passed by the respondent no.2 under Section 107(11) of the KGST Act, 2017 for short 'the Act'. Subsequently, on 07.08.2025, the respondent no.2 passed suomoto rectification order under Section 161 of the Act dismissing the petitioners appeal and upheld the cancellation order dated 10.03.2025. Aggrieved by the impugned orders, the petitioner is before this Court by way of the present peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ribunal has not been constituted as on today, the petitioner has no option but to approach this Court by way of the present petition. 7. Learned counsel for the petitioner submits that if the impugned order of cancellation is set aside, the petitioner would file the returns and also pay up to date taxes. 8. The aforesaid submission of learned counsel for the petitioner is placed on record. ....