2026 (8) TMI 705

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....der / Decisions)<br>Dated:- 19-1-2026<br>Writ Petition No. 1362 OF 2026 - -<br>GST<br>THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN For the Petitioner: SRI P.S. S. Kailash Nath Counsel for the Respondent Nos. 1 to 3: Sri Swaroop Oorill A Special Govt Pleader : For State Tax ORDER: Sri Kailash Nath P S S, learned counsel appear....

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....t encouraging. The application for rectification has also been rejected on 26.11.2025 on the ground that the petitioner is seeking re-examination of the entire subject matter which is not within the scope of Section 161 of the Goods and Services Tax Act, 2017 (for short &#39;the Act&#39;). The petitioner had also not appeared for hearing despite notice. 3. The learned counsel for the petitioner....

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....e petitioner may prefer an appeal against the impugned order with all grounds of law and on facts as may be available to him which may be considered by the appellate authority in accordance with law. 5. We have considered the submissions of the learned counsel for the parties and taken note of the materials placed on record. 6. We are of the considered view that cancellation of registration ....