TaxTMI 
TaxTMI 
2026 (7) TMI 1109
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....n is filed seeking for the following reliefs: "Wherefore, the petitioner most respectfully prays that this Hon'ble Court may be pleased to: A. Issue a writ in the nature of certiorari quashing the Impugned Endorsement dated 12.02.2026 issued by Respondent No. 4 bearing No. GSTIN/UIN:29ABWPH889A1ZW vide Annexure-F, in the interest of justice and equity. B. Issue a writ in the nature of mandamus directing the Respondent No. 4 to consider the representation vide Annexure-H dated 21.03.2026 bearing GSTIN No. GSTIN/UIN:29ABWPH8896A1ZW in the interest of justice and equity. C. Grant such other and further reliefs as this Hon'ble Court deems fit and proper in the facts and circumstances of the case, including co....
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....['official respondents'], the GST license issued in the name of the petitioner was suspended pursuant to show-cause notice dated 12.02.2026 (Annexure-F to the writ petition). Subsequently, the registration of the petitioner was cancelled on 18.03.2026 (Annexure-G to the writ petition). The petitioner submitted a representation dated 21.03.2026 (Annexure-H to the writ petition) seeking for revocation of the cancellation. Thereafter, the present writ petition was filed seeking for the reliefs as noticed above. 6. This Court, vide interim order dated 27.03.2026, ordered as under: ORAL ORDER "Counsel Sri. F.V. Patil., for the petitioner has appeared in person. Counsel Sri. Girish S. Hulmani., is directed to accept notice....
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....ssed, no opportunity of personal hearing was afforded to the petitioner. That subsequent to the representation dated 21.03.2026 (Annexure-H to the writ petition), having regard to Section 30 of the Central Goods and Services Tax Act, 2017 ['CGST Act'], an opportunity of personal hearing ought to have been afforded to the petitioner. That the representation not having been decided, the petitioner would not be entitled to invoke the appellate remedy provided under Section 107 of the CGST Act. That the ground for suspension and cancellation of the registration was that the registration was made in the name of the petitioner, who was the GPA holder. Hence, it is contented that, if an opportunity of hearing was afforded, the petitioner would hav....
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.... an FIR has been registered. 12. Rebutting the submissions made on behalf of respondent No. 5, learned counsel for the petitioner contends that the consent of respondent No. 5 was given on 05.08.2022 itself, consequent to which the GST registration was made in the name of the petitioner and the petitioner was running the business for more than three years. That, since the relationship between the petitioner and respondent No. 5 has deteriorated due to various factors, the complaint has been made by respondent No. 5 after lapse of more than three years alleging forgery. 13. The submissions made by both the learned counsels have been considered and the material record has been perused. 14. The relevant factual matrix is undisputed in....
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....to such officer for revocation of cancellation of the registration in 2[such manner, within such time and subject to such conditions and restrictions, as may be prescribed.] [****] (2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: PROVIDED that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. [PROVIDED FURTHER that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.] (3) The revocation of cancellation of ....
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....o such person." (emphasis supplied) 21. It is clear from the aforementioned that an appeal could be filed by "any person", if he is aggrieved by "any decision or order" under the provisions of the Central Goods and Services Tax Act or the State Goods and Services Tax Act. 22. In the facts of the present case, admittedly, the show-cause notice dated 12.02.2026 has been issued suspending the registration made in favour of the petitioner, which was replied on 16.02.2026. Further, the registration of the petitioner was cancelled vide the order dated 18.03.2026. Thereafter, the representation dated 21.03.2026 has been made by the petitioner. 23. Although it is the vehement contention of the learned counsel for the petitioner th....