2026 (5) TMI 252

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....e pleased to issue a Writ of certiorari/ mandamus or any other appropriate Writ/order/ direction under Article 226 of the Constitution of India to declare the order of cancellation dated 09.10.2023 against the provisions of the CGST/MGST Act, 2017; (b) that this Hon'ble Court be pleased to issue a Writ of certiorari/ mandamus or any other appropriate Writ/order/direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof to quash and set aside show cause notice for cancellation dated 16.09.2023, order of cancellation dated 09.10.2023 and order on revocation application dated 26.02.2024. (c) that this Hon'ble....

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.... On 6th December 2018, Respondent No. 5 summoned the Petitioner under Section 70 of the Central Goods and Services Tax Act,2017 (hereinafter referred to as "the Act") read with Chapter 5 of the Finance Act 1994. ii. On 10th December 2018 and 14th December 2018, the Petitioner appeared and submitted the necessary documents. Further, on 24th December 2018, the Petitioner submitted a letter along with details of reconciliation statement having GST and VAT returns before Respondent No. 5. iii. On 28th August 2023, Respondent No. 7 issued a pre-show cause notice under Section 73(5) of the Act and proposed a demand in accordance with aforesaid provisions. In response to the aforesaid show-cause notice, the Petitioner filed a det....

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....se demands in view of the fact that the Petitioner's GST registration stood cancelled. vi. In response to the show-cause notice dated 8th February 2024 seeking to reject the application for revocation for cancellation of the GST registration of the Petitioner, the Petitioner attended personal hearings held on 15th February 2024 and 22nd February 2024 and filed detailed submissions in support of their contention that the GST registration ought not to be cancelled. However, on 26th February 2024, the Respondents rejected the application of the Petitioner seeking revocation of the registration and pursuant thereto, the GST registration of the Petitioner stood cancelled. 3. It is in the backdrop of the aforesaid cancellation that th....

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....ithout giving an opportunity of being heard to the Petitioner Assessee. Learned Counsel for the Petitioner therefore submitted that the impugned orders dated 9th October 2023 and 26th February 2024 are liable to be quashed and set aside, and a fresh hearing should be granted to the Petitioner to make its submissions in respect of the cancellation of the GST registration. Learned Counsel for the Petitioner also submitted that the show-cause notice dated 7th February 2024 under Section 63 of the Act issued as a consequence of the cancellation of the GST registration of the Petitioner is also liable to be quashed and set aside. 6. Per contra, Ms. Vyas, learned Addl. G.P. has fairly submitted that the proceedings can be remanded back to the ....