TaxTMI 
TaxTMI 
2026 (9) TMI 1355
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.... 2-9-2026<br>Writ Petition No. 26674 of 2026 (T - RES) - -<br>GST<br>HON'BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Harish Vashisth., Advocate For The Respondents : Sri. Aravind V Chavan., Advocate ORAL ORDER: The petitioner has called in question the following: Sl. No. Notices/ Orders Date Provisions of CGST Act, 2017 Annexures 1 Show Cause Not....
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....en served with Notices or served with copies of the Show Cause Notice/Summary of the Show Cause Notice at this address. [D] The petitioner was issued with a summons in February 2023 prior to the cancellation of the GST registration, and in this very month the petitioner, because there was a bona fide error in claiming excess GST, has duly reversed such excess claim. The learned counsel....
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....tion of the GST registration, has communicated the change in address and has ensured that the Authorities are informed about the address for communication. The Show Cause Notice refers to the cancellation of the petitioner's GST registration in March 2023 by the State Authorities and also refers to the above. The proceedings have culminated in the Adjudication Order with the Authority observin....
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....intend to rely in support of their defence. They are also required to indicate to the adjudicating authority in writing as to whether they wish to be heard in person before the case is adjudicated, failing which it will be construed that they do not wish to be heard in person." 5. This Court is persuaded to opine that, in the afore circumstances and the fact that the petitioner asserts that the....