2026 (9) TMI 164

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....026 (T - Res) - -<br>GST<br>HON&#39;BLE MR. JUSTICE S.R. KRISHNA KUMAR For the Petitioner : Sri. Mahantesh Patil., Advocate For the Respondents : Sri. Girish Hulimani., Advocate ORAL ORDER: In this petition, the petitioner seeks the following reliefs: "a) Issue a writ of certiorari or any other writ or direction to set aside/quash the impugned show cause notice dated 13.08.202....

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....e petitioner via email and the same went unnoticed by the petitioner. However, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not reply to the said notice, consequently the respondent proceeded to pass the impugned order dated 18.09.2024, cancelling the GST registration of the petitioner stating that no reply was made against the said show cause notic....

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....returns and also pay up to date taxes. 7. The aforesaid submission of learned counsel for the petitioner is placed on record. 8. In the result, I pass the following: ORDER i. The Writ Petition is allowed. ii. The impugned order at Annexure-C dated 18.09.2024 is hereby quashed. iii. The respondents are directed to reinstate/restore the GST registration of the pet....