2026 (3) TMI 729

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....Respondent No. 3 in issuing the Impugned SCN dated 18.02.2026, annexed hereto as Exhibit "A", is perverse, arbitrary, and violative of the principles of natural justice; issued without due application of mind; ultra vires Section 29 of the CGST Act read with Rules 21 and 21A of the CGST Rules, violative of the fundamental rights guaranteed under Articles 14, 19(1)(g), and 21 of the Constitution of India; (B) Declare that the impugned action of the Respondent No. 4 in issuing the Impugned Recovery Notice and the Impugned Provisional Attachment Notice dated 03.02.2026, annexed hereto as Exhibit "B" and Exhibit "C" respectively, is arbitrary and passed without due application of mind; ultra vires Section 83 of the CGST Act; contrary t....

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....ining Respondents, their officers, and subordinates from taking any action or coercive steps, in any manner, in consequence of or in relation to the Impugned SCN dated 18.02.2026; Impugned Recovery Notice and Impugned Provisional Attachment Notice dated 03.02.2026 passed by the Respondent No. 3 and 4 (Exhibit "A", "B" & "C"), during the pendency of the present Writ Petition. (G) Pending the hearing and final disposal of the present Petition, stay the operation and effect of the Impugned SCN dated 18.02.2026, the Impugned Recovery Notice, and the Impugned Provisional Attachment Notice dated 03.02.2026, annexed hereto as Exhibit "A", Exhibit "B" and Exhibit "C" respectively to the present Petition. 2. Mr. Rastogi, learned counsel ....

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.... notice dated 3rd February 2026 is concerned. The lawful procedure would be required to be followed and an order in accordance with law be passed in regard to any recovery, after verifying the record and considering the contentions which the Petitioner intends to urge. 6. In these circumstances, further adjudication of the matter is not called for. The Petition is accordingly disposed of in terms of the following order: i) The statement made on behalf of the Respondent-Revenue that the impugned suspension of the Petitioner's registration stands withdrawn, is accepted. ii) As a consequence of the aforesaid statement, the registration of the Petitioner shall forthwith stand restored. Iii) The Petitioner shall be ....