2026 (7) TMI 361

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.... the State: Ms. Jyoti Chavan, Addl. GP with Mr. Amar Mishra, AGP,. PC:- 1. Heard Mr. Anjesh Pandit, learned counsel appearing for the Petitioner. Also heard Ms. Jyoti Chavan, learned Addl. GP appearing for the State. 2. In this Writ Petition, the Show Cause Notice dated 10th June, 2026 issued by the State Tax Officer has been assailed, primarily on the ground that the GST registration of ....

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....rs pertaining to place of business so as to avoid CGST. 5. We have considered the submissions made at the Bar and have also gone through the material available in the Writ Petition. 6. Coming to the first issue raised by the Petitioner that the suspension of GST registration with retrospective effect is impermissible under law, we find that Section 29(2) of the Act of 2017 categorically perm....

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....f the same. 8. In so far the challenge to section 29(2) of the Act of 2017, is concerned, we do not find any good ground for this Court to entertain the aforesaid challenge at the instance of the Petitioner. Likewise, we do not find any valid ground to entertain challenge to Rule 21(a) of the GST Rules. 9. Although the learned counsel appearing for the Petitioner has submitted that similar W....