2025 (12) TMI 1660

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....llation of the GST registration of the Petitioner vide order dated 30th April, 2025 (hereinafter, 'impugned order'). The said impugned order was passed pursuant to the appeal filed by the Petitioner assailing the order for cancellation of registration dated 17th January, 2023. The said order arises from the Show Cause Notice (hereinafter, 'SCN') dated 08th November, 2022. 3. Ld. Senior Counsel for the Petitioner submits that no reply to the said SCN was filed by the Petitioner. In the said SCN, the ground raised qua the Petitioner was that the returns were not furnished by the Petitioner under Section 39 of the Central Goods and Service Tax Act, 2017. 4. It is also the submission on behalf of the Petitioner that personal hearing was a....

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....e following terms: "15. At this stage, ld. Counsel for the Petitioner submits that the Petitioner may be permitted to avail of appellate remedy as the present writ petition was filed within the period of limitation prescribed under Section 107 of the Central Goods and Service Act, 2017. Accordingly, the Petitioner is granted time till 31st August, 2025 to avail of its appellate remedy. 16. If the appeal is filed by 31st August, 2025 along with the requisite pre-deposit, the same shall not be dismissed being barred by limitation and the same shall be decided on merits." 8. The above order was challenged before the Supreme Court in SLP (C) 27867/2025 titled 'M/s Ganpati Polymers v. Commissioner of Central Goods and Servic....