TaxTMI 
TaxTMI 
2026 (8) TMI 1691
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.... the following reliefs:- "13. (a) That this Hon'ble Court be pleased to issue a Writ of Certiorari, or a Writ in the nature of Certiorari, or any other appropriate Writ, Order or direction, calling for the papers and proceedings leading to the records relating to issuance of the impugned order dated 29.10.2024 passed by Respondent No. 3 in prescribed Form GST REG 05 (Annexure-F) and after going into legality and validity, proprietary thereby to quash and set aside the proceedings initiated by the impugned order dated 29.10.2024 passed by the Respondent No. 3 (Annexure-F); (b) That this Hon'ble Court be pleased to issue a Writ of mandamus, or a Writ in the nature of mandamus, or any other appropriate Writ, Order or direction, directing the Respondents, their servants, agents, representative to revoke the registration cancelled to the Petitioner to its original number; (c) That pending notice, admission and the hearing and final disposal of the present Petition, this Hon'ble Court be pleased to direct the Respondents, their subordinates, servants, agents or their representatives to allow the Petitioner to use the GST registration number granted ....
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.... that since the petitioner had shown "nil" turnover during the period from 01.04.2021 to 31.03.2024, the petitioner closed his business. The petitioner was directed to furnish final return under Section 39(1) of the Act in GSTR 10 within 3 months from the order. The respondent No. 3 also observed in the separate order of even date i.e. 06.08.2024 that he contacted Director of the petitioner whereby he informed that the petitioner had stopped its business. 3.5. Since the petitioner carried on business and issued the invoice for the business activity undertaken by them, the petitioner filed an application on 20.09.2024 seeking revocation of the cancellation of GST registration number. The petitioner annexed documentary evidence for the period from July, 2024 to August, 2024 to show that the petitioner carried on the business. The petitioner also filed an undertaking that if the registration is restored, they would file all pending GSTR 3B returns on the date of revocation. 3.6. The respondent No. 3 issued another Show Cause Notice dated 10.10.2024 in prescribed form GSTREG 23 to the petitioner and called upon the petitioner to submit the documentary evidence as specifically men....
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....ned order dated 29.10.2024 is a nonspeaking order. The respondent No. 3 has failed to give finding on the application for revocation of cancellation of GST registration number. The obligation is upon the respondent No. 3 to provide reasons as to why the application preferred by the petitioner was not entertained. It is submitted that merely non-filing of reply does not permit the respondent No. 3 to reject the petitioner's application. 4.5 It is submitted that the respondent No. 3 ought to have appreciated that the show cause notice issued in prescribed form GST REG 23 specifically mentioned that in case a person failed to furnish a reply within the stipulated time, the case will be decided ex-parte on the basis of available record on merit. The impugned order has not considered any record filed with the application and therefore the same is in violation of the principles of natural justice. 4.6 It is also submitted that the impugned order is passed without granting opportunity of personal hearing. It submitted that the show cause notice dated 10.10.2024 issued in the prescribed form GST REG 23 provides that the case shall be decided ex-parte on available record if the pe....
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.... not be cancelled as turnover in GSTR 3B for the period 01.4.2021 to 31.03.2024 is shown "nil". The respondent No. 3 immediately suspended the GST registration number on 06.06.2024. The petitioner was directed to reply within seven working days with supporting documents to show that the petitioner was carrying on the business. The respondent No. 3 vide order dated 06.08.2024 cancelled the registration of the petitioner with effect from 01.07.2024 in terms of Section 29(1) of the GGST Act by observing that the petitioner had shown "nil" turnover for the period between 01.4.2021 to 31.03.2024 and that the petitioner had closed his business. The petitioner was directed to furnish final return under Section 39(1) of GSTR 10 within three months of the order. The respondent No. 3 also observed in a separate order dated 06.08.2024 that he had contacted the Director of petitioner whereby he was informed that the petitioner had stopped the business which resulted in the cancellation of registration of petitioner with effect from 1.7.2024. 6.3 Considering the aforesaid, in our opinion, an obligation is cast upon the respondent No. 3 to come to arrive at such conclusion based on some cogen....