2026 (9) TMI 68

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....n Case No. 18086 of 2025 - -<br>GST<br>HONOURABLE MR. JUSTICE ANIL KUMAR SINHA AND HONOURABLE MR. JUSTICE VIKASH KUMAR Appearance: For the Petitioner/s: Mr. Anurag Saurav, Advocate For the Respondent/s: AC to SC-11 For the CGST: Mr. Sriram Krishna, Sr. S.C. Mr. Devansh Shankar Singh, Jr. S.C. ORAL ORDER (PER: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) Heard learned counsel for t....

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....r Issuance of Writ in the nature of Mandamus directing the respondent authority to restore the GST Registration of the Petitioner after revocation of cancellation of registration with immediate effect, as the petitioner had already furnished the pending returns of previous years and further undertake to filed any Pending Return or make payment of any pending tax, if any, assessed by respondent aut....

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....onths. It is submitted that although seven days' time was granted for filing reply to the show cause notice, to which no reply to notice was given by the petitioner. 5. Learned counsel further submits that thereafter the registration of the petitioner was cancelled vide order dated 29.11.2019. It is submitted that the cancellation order is a nonspeaking order and was passed without providing ad....

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....e parties and taking into consideration the fact that the petitioner has not availed the statutory remedy of appeal under Section 107 of the GST Act, 2017, and filed the writ application after expiry of time limit prescribed under Section 107 of the GST Act, 2017, and this Court vide order dated 14.07.2026, in the case of M K Traders Vrs. State of Bihar & Ors. in CWJC No. 6180 of 2026 has observed....