TaxTMI 
TaxTMI 
2026 (9) TMI 1742
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....OURABLE MR. JUSTICE SUNIL DUTTA MISHRA Appearance: For the Petitioner: Mr. Umesh Tiwari, Advocate. For the CGST & CX: Mr. Anshuman Singh, Senior SC. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned Senior Standing Counsel for the Department of CGST & CX. 2. This writ application has been preferred seeking a w....
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....to the writ application. 4. The petitioner admits that he was unable to file show cause and had failed to appear on the date of hearing. The Respondent No. 2 passed a suo motu order dated 10.03.2023 (Annexure 'P/4' to the writ application). A perusal of Annexure 'P/4' would show that the effective date of cancellation of registration is 10.03.2023, however, there was no liability on the petitio....
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....months period of limitation prescribed under sub-section (94) of Section 107 of the Central Goods and Services Tax Act, 2017. It is further stated that since the registration of the petitioner was cancelled on 10.03.2023, the statement that he had filed the return on 15.04.2023, allegedly for the period before the cancellation of registration is contradictory. 8. Having heard learned counsel fo....
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.... the said notice, an adequate opportunity was required to be given by fixing another date. The impugned order seems to have been passed without fixing any other date of hearing. 10. We are of the view that one opportunity is required to be given to the petitioner. Accordingly, this Court sets aside the impugned order dated 10.03.2023 by which the registration of the petitioner has been cancelle....