2026 (3) TMI 1045

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....E G.M. MOHIUDDIN For the Petitioner: Mr. Karthik Ramana Puttamreddy, Learned Counsel. For the Respondents No. 1 to 3: Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax. ORDER: Heard Mr. Karthik Ramana Puttamreddy, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for respondents No. 1 to 3. 2. T....

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....bmits that except stating that there is violation of Section 29(2)(e) of the Goods and Services Tax Act, 2017 (for short 'the GST Act'), in obtaining registration by fraud, willful misstatement or suppression of facts, no other supporting materials were enclosed to the show cause notice. Though a formal reply was not filed by the petitioner to the show cause notice, he had appeared before the prop....

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....n of registration of course does not reflect the findings on the basis of which the registration of the petitioner was cancelled and they only quote relevant provision of Section 29(2)(e) of the GST Act. He submits that the matter can be remanded to the proper officer, who would pass a fresh order, after giving an opportunity to the petitioner to submit his reply. 7. Having regard to the facts ....