2026 (3) TMI 569

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....sailing the order passed in W.P. No. 29743 of 2025 dated 17.10.2025. 2. The facts in brief are that the appellants issued a show-cause notice dated 01.09.2025 proposing cancellation of the respondent's GST registration. The respondent submitted a reply to the said show-cause notice on 08.09.2025. Upon consideration of the reply, the appellants passed an order dated 27.09.2025 cancelling the registration. The said order of cancellation was the subject matter of challenge in the writ petition. 2.1 The learned Single Judge, upon noticing that the show-cause notice was cryptic, laconic, and bereft of reasons, set aside the show-cause notice as well as the consequential order dated 27.09.2025, while reserving liberty to the appellants to i....

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....gations regarding the value of the transactions. 4.1 It is further contended that the proceedings initiated against the respondent are pre-determined in nature. Learned counsel also submits that, notwithstanding the representation filed by the respondent seeking restoration of the registration pursuant to the order passed by the learned Single Judge, the said representation has not been considered till date. It is lastly submitted that the allegations levelled against the respondent are vague, without any factual foundation, and are not legally justifiable. 5. Having considered the submissions of the learned counsel appearing for the parties, we notice that the show-cause notice at Annexure-A dated 01.09.2025 merely refers to the stat....

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....ned counsel appearing for the respondent-assessee. 6. We are not inclined to examine the aforesaid allegations at this stage. However, a prima facie consideration of the material on record indicates that the respondent-assessee cannot be permitted to seek restoration of the registration, having regard to the magnitude of the alleged fraudulent availment of input tax credit. 7. In our considered view, the interim order granted by this Court can be continued for a limited period, while permitting the appellants to issue a fresh show-cause notice and, upon receipt of the respondent's reply, to conclude the proceedings in a time-bound manner. Accordingly, the following order is passed: ORDER a) Writ petition is allowed in part. b....