2026 (2) TMI 950

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.... Shelim, Advocate. For the Respondent (s): Mr. B. Choudhury, SC, Finance. JUDGMENT AND ORDER (ORAL) Heard Mr. M. Shelim, the learned counsel appearing on behalf of the petitioner. Mr. B. Choudhury, the learned counsel appears on behalf of the respondents. 2. The petitioner herein has filed the instant writ petition challenging the order dated 11.09.2024 passed by the Assistant Commissi....

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....n Form GST REG-17 dated 15.07.2023 to the petitioner in the portal. It was further mentioned in the said show cause notice that the registration of the petitioner stood suspended w.e.f. 15.07.2023. As the said notice was only put in the portal and the petitioner, at that relevant point of time was not carrying out any business, the petitioner failed to take note of the show cause notice issued, an....

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....titioner had approached this Court by filing the present petition. 6. This Court finds it pertinent to taking note that issue similar to the present one was dealt with by this Court in detail in the judgment rendered in the case of Motaleb Bhuyan Vs. The State Of Assam And Ors, reported in 2025 (6) GLR 79. 7. It is the opinion of this Court that as the facts of the instant case are similar t....