2026 (7) TMI 572

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....STICE DEVASHIS BARUAH Advocates for the petitioner(s): Ms. P. Mishra. Advocates for the respondent(s): Mr. K. Jain, Standing Counsel, GST. JUDGMENT & ORDER(ORAL) Heard Ms. P. Mishra, the learned counsel appearing on behalf of the petitioners. I have also heard Mr. K. Jain, the learned Standing Counsel who appears on behalf of the GST. 2. The petitioners herein have filed the instant....

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....tioners in the portal. It was further mentioned in the said show cause notice that the registration of the petitioners stood suspended w.e.f. 13.05.2024. The petitioners, at the relevant point of time, due to certain difficulties, were unable to file the returns. The petitioners also failed to take note of the show cause notice issued and accordingly did not file any reply thereto. On 18.07.2024, ....

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....5) SCC OnLine Gau 1429. 7. It is the opinion of this Court that as the facts of the instant case are similar to those petitioners in the judgment rendered in the case of Motaleb Bhuyan, (supra), the petitioners herein is entitled to similar reliefs. Accordingly, the instant writ petition stands disposed of with the following observations and directions:- (i) The order of cancellation o....