2026 (4) TMI 987

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....RE AND HON'BLE MR. JUSTICE AJAY DIGPAUL For the Petitioner Through: Ms. Priyanka Goel, Advocate. For the Respondent Through: Mr. Atul Tripathi, SSC with Mr. Madhav Anand, Advocate. ORDER 1. Heard. 2. We have perused the show cause notice issued to the petitioner on 5th December, 2025 which was based on the violation of Section 29(2)(e) of the CGST Act, 2017, alleging that the pe....

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....f Rule 21 (a) and (e) of CGST Rules, 2017 for which no show cause notice was served to the petitioner. 6. In the aforesaid background, the order impugned is not only most contrary to the show cause notice but also denial of opportunity of hearing. 7. That being so, the order impugned cancelling the registration dated 12th February, 2026 is hereby quashed and set aside. 8. This will not pr....