2025 (2) TMI 663 - HC - GST

Maintainability of petition - availability of alternative remedy - cancellation of petitioner s GST registration - HELD THAT - A reading of the impugned order indicates that there is no discussion to the reply dated 17.12.2021 filed by the petitioner in response to show cause notice in Form GST-REG-17/31 dated 16.12.2021. Considering the same this writ petition is disposed by remitting the case to the respondent to pass a fresh order on merits within a period of two months. Pending such exercise the registration of the petitioner shall continue to stand suspended. Revival of the GST registration will be subject to final order to be passed by the respondent. Such order shall be passed within a period of six weeks from the date of receipt of a copy of this order. Petition disposed off.

Summary

The petitioner challenged the cancellation of their GST registration in response to a show cause notice alleging lack of business activity. The petitioner argued they have a wholesale business and the cancellation was unjustified. The court found the impugned order lacked discussion on the petitioner's response and remitted the case for a fresh decision within two months. The petitioner's registration remains suspended pending the new order, with revival subject to the final decision within six weeks. The writ petition was disposed of accordingly.