2026 (5) TMI 1646

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....Mr. Pranay Jain, Mr. Kunal Jha, Ms. Smridhi, Advocates. For the Respondent Through: Mr. K.G. Gopalakrishnan, Mr. Girish Kaul, Ms. Aishwarya Singh Rana, Mr. Abhiram Venugopal, Advocates. ORDER 1. The challenge in the present petition is to the order dated 5th April, 2024 whereby the registration in favour of the petitioner under the provisions of Central Goods and Services Tax Act, 2017 (C....

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....e petitioner stood cancelled w.e.f. 1st April, 2022. 6. The order impugned is questioned on the following grounds:- a. That the Show Cause Notice is a system generated one and as such, does not reflect application of mind before issuance of the same; b. The Show Cause Notice issued is vague in nature as it does not speak as regards either retrospective cancellation of Registra....

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....that they were denied opportunity of hearing as could be inferred from the factual matrix. 8. As such, it is claimed by the counsel for the respondent that the discretion of exercising extraordinary jurisdiction may not be exercised in the present case. 9. At this stage, learned counsel for the petitioner states that he is willing to take recourse to the alternate remedy if this Court exerci....