2026 (6) TMI 623

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....Goyal Counsel for the Respondent : Mr.Swaroop Oorilla, learned Special Government Pleader for State appearing ORDER PER HON'BLE SRI JUSTICE P.SAM KOSHY: Heard Mr.Akruti Goyal, learned counsel appearing for the petitioner; Mr.Swaroop Oorilla, learned Special Government Pleader for State appearing for respondents. 2. The instant writ petition has been filed by the petitioner under Art....

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....registration in Form REG-19, dated 30 07 2025 issued by the 1st Respondent and the Appeal order in Form APL-04, dated 30.03.2026 issued by the 1st Respondent." 3. This petition is filed seeking the quashing of the show cause notice for cancellation of registration in Form REG-17, dated 18.06.2025 and also the subsequent order passed dated 30.07.2025, whereby the GST registration of the petition....

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....e notice is bereft of any contentions and allegations or any fraud committed by the petitioner. 5. The learned State Counsel representing the respondents contends that this aspect was duly agitated by the petitioner in the course of hearing of the appeal and in the appeal the petitioner has given the specific justification and therefore the ground no longer survives. However, the fact that the ....

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....t be sustainable. On this very ground, the impugned show cause notice, the order of cancellation and the subsequent order in the appeal are deserve to be and accordingly set aside. 7. Considering the fact that this Court is setting aside the order and also taking note of the contention of the Special Government Pleader that the reason for the cancellation of the registration was the so-called a....