2025 (10) TMI 1395

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....T-RES) - -<br>GST<br>THE HON&#39;BLE MR. JUSTICE S.R.KRISHNA KUMAR For the Petitioner : (By Smt. Veena J. Kamath, Advocate) For the Respondents : (By Sri. Jeevan J. Neeralagi, Advocate) ORAL ORDER In this petition, petitioner seeks the following reliefs: "(A) Set aside the impugned Show Cause Notice dated 01.09.2025 issued in Reference No. ZA290925002715C by the 1st Respondent....

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....titioner submitted his replies dated 08.09.2025 and 17.09.2025 to the Show Cause Notice and approached this Court by way of the present petition, which was preferred on 22.09.2025. During pendency of the present petition, the respondents have passed the impugned order dated 27.09.2025 cancelling the GST registration, pursuant to which the petitioner has got the petition amended by filing I.A.2/202....

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....sion of facts. 2. Rule 21(b)- person issues invoice or bill without supply of goods or service or both in violation of the provisions of the Act, or the rules made thereunder. 3. Rule 21(a)-Person does not conduct any business from declared place of business / place of business not found. Remarks: You are hereby directed to furnish a reply to the notice within s....

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....o be cancelled excepting citing certain statutory provisions. Under these circumstances, the question of respondents proceeding further and cancelling the GST of the petitioner pursuant to the illegal and arbitrary Show Cause Notice would not arise and consequently, the impugned Show Cause Notice and all further proceedings pursuant thereto including the impugned order deserves to be quashed reser....