2025 (12) TMI 1804

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....rmal Dixit, Adv. For the Respondent Through: Mr. Sumit K. Batra, Adv. ORDER 1. This hearing has been done through hybrid mode. 2. The present petition challenges the impugned order of cancellation of GST Registration dated 5th July, 2021 (hereinafter, 'the impugned order'). The challenge is to the fact that the GST Registration of the Petitioner was retrospectively cancelled. 3. The....

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....e explanation given that the Petitioner did not come to know of the SCN and the order for a period of more than five years is not believable. The Court is unable to accept the position that the Petitioner was not aware of the passing of the impugned order. Under such circumstances, the Petitioner ought to have been aware of the cancellation of the GST Registration and availed of remedies within a ....