TaxTMI 
TaxTMI 
2026 (9) TMI 1021
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....'], whereby the application filed by the Petitioner for cancellation of its Goods and Services Tax ('GST') Registration was rejected. 2. At the outset, it is noted that the Impugned Order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as 'CGST Act']. 3. Learned counsel representing the Petitioner does not dispute the availability of the aforesaid alternative remedy. However, he submits that in the peculiar facts of the present case, this Court should entertain the present Writ Petition as the Petitioner is being harassed unnecessarily. 4. It is submitted that on three (03) earlier occasions, Show Cause Notices ('SCNs') were issued for cancellation of the Petitioner's GST Reg....
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....ng its trading period, g) the firm has remained engaged in availing/passing ITC from nonexistent firms as reported and DRC-01 were also issued which were never replied. h) the firm has not discharged the tax liability as per CGST Act 2017, i) the firm has been reported as non existing at the address which has been indicated as the communication address after cancellation j) the firm was reported as fake firm in the fake firm drive. k) the firm failed to respond the SCNs/DRC-01 issued u/s 74 of the CGST Act 2017 sent on the given email address of the firm, despite being granted sufficient opportunity; & l) the firm failed to respond DRC-07/Demand order." 8. After considering the materi....
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..../DRC-01 issued u/s 74 of the CGST Act 2017 served through BO Portal on the given email address of the firm, despite being granted sufficient opportunity and the firm failed to respond DRC-07/Demand order, the application for cancellation of the registration filed by the proprietor of the firm, is therefore, required to be rejected." 9. Learned counsel representing the Respondent has disclosed that in the Financial Year ('FY') 2022-23, the turnover of the Petitioner-firm was approx. Rs. 9.92 crores, which increased to Rs. 21.36 crores in FY 2023-24. Thereafter in FY 2024-25, the turnover increased to Rs. 28 crores, which further increased to more than Rs. 45 crores in FY 2025-26. 10. Learned counsel representing the Respondent submits ....