2026 (4) TMI 1724

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....k Naik a/w. Ms. Anjali Raut a/w. Mr. Sujit Pudarat i/b Arihant Associates,. For the Respondent No. 1 to 4: Mr. Ram Ochani a/w. Ms Sangeeta Yadav,. P.C. 1. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs: (a) Quash the Impugned SCN dated 17.09.2025 (Exhibit-F) and Impugned Order dated 31.10.2025 (Exhibit-J both pa....

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.... No 112, 2nd Floor, Ashoka Shopping Center, L.T. Marg, Fort, Mumbai, Maharashtra - 400 001 and submit a report before this Hon'ble Court, pending disposal of this petition; (f) to restore the Petitioner's GST registration and lift blocking of EcrL, subject to such conditions as this Hon'ble Court may specify, pending disposal of this petition. 2. The grievance of the Petitioner....

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....Deputy Commissioner on the sole ground that the Petitioner's registration stood cancelled, as reflected in the impugned communication dated 15th September 2025. In our opinion, once the registration itself has been restored, the blocking of ITC, which was premised solely on such cancellation, it cannot be sustained and is liable to be withdrawn. 5. In view of the aforesaid, we are inclined to d....