2026 (9) TMI 1020

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.... For the Respondent-State: Smt. Shruti Vyas, Addl. G.P. a/w Mr. A.R. Deolekar, A.G.P.. P.C. 1. Heard the learned Counsel for the Petitioner. 2. The order under challenge is dated 29th June 2026, which is at Exhibit 'O' at page 153. The said order of cancellation of registration was passed pursuant to the show cause notice which was issued on 22nd June, 2026. The said show cause notice rea....

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....seven working days from the date of service of this notice. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Please note that your registration stands suspended with effect from 08/09/2021. Kindly refer the sup....

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.... 4. We find that this aspect has not at all been considered in the impugned Order. The impugned order reads thus : "To Name: AMITEX TRADING PRIVATE LIMITED Address: 265/1, Godown No. K-9/1, Ground Floor, OM HARIHAR COMPLEX, vasai road, Bhiwandi, Thane, Maharashtra, 421302 GSTIN/UIN: 27AASCA3568L1ZY Application Reference Number (ARN): AA2706261....

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....ks: Including circular transactions i.e. Sale & Purchase with same parties. The effective date of cancellation of your registration is  24/06/2019. 2. Kindly refer to the supportive document(s) attached for case specific details. 3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is requir....