2025 (10) TMI 1356

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....ecisions)<br>Dated:- 31-10-2025<br>WPT No. 130 of 2025 - -<br>GST<br>Hon'ble Shri Justice Naresh Kumar Chandravanshi For the Petitioner : Mr. Kishore Bhaduri, Sr. Advocate with Mr. Siddharth Shukla and Samriddhi Shukla, Advocate For the Respondents/State : Mr. Rahul Tamaskar, Govt. Advocate ORDER ON BOARD 1. The petitioner has preferred this petition under Article 226 of the Constituti....

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....its that the petitioner conducts its business from the place and address mentioned in the Registration Certificate (Annexure-P/1), but without providing any document, i.e. verification report or any other document with regard to enquiry made by the respondents, its GST registration has been cancelled with retrospective effect. Thus, due opportunity of hearing has not been provided, hence, the peti....

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....titioner has directly filed instant petition before this Court, invoking extra ordinary jurisdiction, therefore, the petition is not maintainable. 4. I have heard learned counsel for the parties and perused the material available on record. 5. The petitioner has invoked extra ordinary jurisdiction of this Court under Article 226 of the Constitution of India, without availing alternative reme....