2026 (7) TMI 1907

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.... WRIT PETITION NO. 13791 OF 2026 (T - RES) IN WP No. 13708/2026 - -<br>GST<br>THE HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD For the Appellant : Sri. Bharath Kumar V., Advocate For the Respondent : Sri. Jeevan J Neeralagi., Advocate ORAL ORDER The petitioners are aggrieved by the respondent&#39;s Order dated 12.03.2026 [Annexure-B in the writ petition in W.P. No.13708/2026] and the Order....

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....stration. The learned counsel submits as follows. [a] For issuance of the Show Cause Notice, it would be incumbent upon the respondent to record reasons to believe that the registration is liable to be cancelled and only then issue a Notice in Form GST REG-17 to show cause and in these cases, the respondent has purportedly visited the property before issuing the Show Cause Notice. ....

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.... decide on such pending application expeditiously reserving liberty to the petitioners to file their responses. 4. This Court must consider these rival submissions to answer whether the interference must be with the order of cancellation or to direct a decision on the application for revocation. At this stage, this Court must opine that the provisions of Rule 22[1] of the Central Goods and Serv....

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....blank. Therefore, this Court finds that the interference must be to restore the proceedings to the stage of Show Cause Notice and not for directions to consider the pending application for revocation. This Court must permit the petitioners to file their response with all the documents by a specified date directing the respondent to consider the same and pass just orders. Further, because this Cour....