TaxTMI 
TaxTMI 
2026 (1) TMI 1147
X X X X Extracts X X X X
X X X X Extracts X X X X
....o all just exceptions. 2. The application stands disposed of accordingly. W.P.(C) 655/2026 3. The prayer in the writ petition reads thus:- "a) Issue a Writ of Certiorari or any other appropriate Writ, Order or Direction, quashing the impugned Order-In-Appeal dated 26.09.2025 passed by Respondent No. 2, being illegal and having been passed without addressing the merits of the retrospective cancellation. b) Issue a Writ of Certiorari or any other appropriate Writ, Order or Direction, quashing the impugned Order for Cancellation of Registration (Form GST REG-19) bearing No. ZA070121288602R dated 23.01.2021 to the extent that it cancels the GST registration retrospectively with effect from 05.06.2019. c) Issu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aised a ground that there are chances that the Show Cause Notice might not have been served on the petitioner. 9. Since the appeal was time barred, same was dismissed by the Appellate Authority vide cryptic order dated 26th September, 2025. As such, this petition. 10. Learned counsel for the petitioner has made two-fold contentions- a. That even if the proceedings are delayed at the behest of the petitioner, still this Court is required to be sensitive to the guarantee provided under Article 14 of the Constitution of India. According to him, the Show Cause Notice is as vague as it could be as neither the Show Cause Notice contains the period for which the GST amount due and payable was not deposited, but also as to the period....
X X X X Extracts X X X X
X X X X Extracts X X X X
....be deposited with the respondents and as such, the petitioner was called upon as why his GST registration be not cancelled. 16. It is not in dispute that the petitioner was granted registration on 5th June 2019. The Show Cause Notice does not contain a clause (a) whether the cancellation is with retrospective effect; and (b) as to the quantum of duty and the period for which such duty was not deposited by the petitioner and the consequences thereof, particularly, when the delayed payment of duty is permissible as respondents can recover the same with interest. 17. In the aforesaid background, prima facie, there appears to be substance in the contentions raised by learned counsel for the petitioner. However, we are equally required to ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iod of four weeks from today. Once such Show Cause Notice is served on the petitioner, the petitioner undertakes to file his reply within a period of four weeks thereafter. 25. The respondents shall conclude the proceedings within a period of four weeks from the date of receipt of reply from the petitioner. 26. In case if the petitioner fails to submit reply, it shall be open for the respondents to pass appropriate order and communicate the same to the petitioner. 27. In response to the submissions made by counsel for the respondents, we make it clear that the petitioner shall not only furnish the e-mail address of the competent person who shall be representing the interest of petitioner, but also his contact number and the postal ....