2026 (8) TMI 1378

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....br>D. B. Civil Writ Petition No. 9041/2024 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE ASHUTOSH KUMAR For the Petitioner(s): Mr. Ravi Gupta. For the Respondent(s): Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Mr. Kapil Sharma, Mr. Amit Chaturvedi. ORDER 1. The petitioner herein, inter alia, seeks a direction to Respondent No. 1 to revoke the canceled GS....

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....2023. Pursuant thereto, a Show Cause Notice in Form GST REG-23 dated 04.09.2023 was issued, followed by an Order dated 27.09.2023 rejecting the application for revocation. 2.1 Aggrieved by the rejection order, the petitioner preferred an appeal in Form GST APL-01 on 22.12.2023. The Appellate Authority vide order dated 31.01.2024, rejected the appeal on the ground that no business activities wer....