2026 (5) TMI 498

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....the Petitioner Through: Ms. Urooj Chaudhary & Ms. Esha Sharma, Advs. For the Respondents Through: Ms. Monica Benjamin, SSC Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. ORDER 1. The present writ petition assails the Show Cause Notice dated 12.12.2025 issued in Form GST REG-17, whereby respondent No. 2 has proposed cancellation of the petitioner's GST registration under Section 29(2)(e....

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....ments, Respondent No. 2 passed an order in Form GST REG-19 dated 31.01.2025, cancelling the Petitioner's GST registration with effect from 24.01.2025. 4. On 12.12.2025, Respondent No. 2 issued the impugned show cause notice, whereby the Petitioner's registration also came to be placed under suspension with retrospective effect from 29.09.2023. The said notice proceeds to propose cancellation of....

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....Chaudhary, learned counsel for the petitioner has submitted that once the registration stood cancelled and no revocation was ever sought, initiation of fresh proceedings seeking retrospective cancellation from the original date of registration is impermissible. It is further urged that the reply dated 23.12.2025 has not been considered and that the continuation of proceedings pursuant to the impug....