2026 (5) TMI 119

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....r COMMON ORDER Mr T.N.C. Kaushik, learned Additional Government Pleader takes notice for the Respondent. 2. These Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent. 3. These cases were listed on several days and were adjourned at the request of the learned counsel for the Petitioner as well as the learned counsel for the Respondent. 4. In these Writ Petitions, these Petitioners have challenged the respective impugned orders passed under Section 74A on 18.11.2025 for the tax period 2025-26. The impugned orders in the case of respective Petitioners had preceded Notice in DRC-01 has deta....

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....Tax Credit to pass on the same and therefore the machinery under Section 122(1)(ii) and 122(1)(vii) of the respective GST Enactment has been pressed against the Petitioner. 9. It is also noticed that the Petitioner's respective GST registrations have also been cancelled on the days mentioned below: PROCEEDINGS FOR CANCELLATION OF REGISTRATION Events SRK in WP.No.11017 of 2026 KRK in WP.No.11022 of 2026 ANNAMALAI in WP.No.11025 of 2026 SCN for cancellation of registration 20.08.2025 20.08.2025 20.08.2025 Order for Cancellation of registration 04.09.2025 03.09.2025 09.09.2025 Application for revocation of cancellation of registration 24.09.2025 24.09.2025 24.09.2025 Order for revocation....

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....tion of the GST Registration. 13. Within such time, the Petitioners shall also file a reply to the Show Cause Notices issued in GST DRC-01 by substantiating the inward movement of the goods into the registered premises of the Petitioner or that they have passed on the Input Tax Credit to the customer together with requisite documents by treating the impugned Order dated 18.11.2025 as an addendum to the respective Show Cause Notices. 14. In case the Petitioners comply with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above....