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2026 (7) TMI 1252

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....t : Smt. Veena J Kamath, Advocate) For the Respondent : SRI. Jeevan J Neeralgi., Advocate ORAL ORDER The petitioner is aggrieved by the Order of Cancellation dated 18.05.2026 [Annexure-A]. This Order cancels the petitioner's Central Goods and Services Tax Registration. This Order is after issuance of the Show Cause Notice dated 07.04.2026. The respondent has issued the Show Cause Notice a....

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....that no proceedings could have been continued with the Show Cause Notice that lacked in material details. Sri Jeevan J Neeralgi, the learned counsel for the respondent, is heard. This Court must observe that there is complete lack of application of mind in directing cancellation of registration because though there is response, the order is in the premise that there is no 'Reply'. 4. Further, t....