2026 (10) TMI 443

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y Shankar Bhattacharyya, Ms. Sretapa Sinha. ORDER 1. The petitioner challenged the Order dated 27.07.2026 whereby the GST registration of the petitioner has been cancelled with retrospective effect from 16.07.2026 and the Order dated 16.06.2025, is not sustainable in the eye of law. 2. Main grievances of the petitioner are as follows:- i) The registration of the petitioner has be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Writ Petition and duly acknowledged by the GST Authorities, the respondent No. 1 has erroneously recorded in the impugned order that no reply has been filed. 4. The Learned Counsel appearing for the GST Authorities vehemently opposes the submissions made by the petitioner and submits that at the time of personal hearing the petitioner failed to produce relevant documents pertaining to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7. In view of the above the impugned order dated 27.07.2026 cancelling the registration of the petitioner with effect from 16.07.2026 and consequently the Order dated 16.06.2026 are hereby quashed and set aside. 8. The matter is remanded to the respondent no. 1 for fresh consideration. The respondent No. 1 is directed to reconsider the reply dated 23rd July 2026 afresh (Annexure P21 at pag....