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2024 (5) TMI 246

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..... ition is not called for. The impugned show cause notice as also the impugned orders cancelling the petitioner s registration is quashed and set aside with liberty to the respondents to issue a fresh show cause notice within two weeks from today. The show cause notice be adjudicated after following due procedure and after an opportunity to the petitioner of filing a reply and a personal hearing to .....

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..... mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction, directing the respondents to revoke the cancellation of the petitioner's GST registration and restore the same with immediate effect. c) That pending the hearing and final disposal of the petition, this Hon'ble Court may be pleased to : i) injunct and/or prohibit respondent no. 3 from, in any manner .....

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..... pplication of mind and were set aside. Our attention is drawn to one of the orders in Ahmed Enterprises vs. Union of india & Ors., Writ Petition (L) No. 32896 of 2023 dated 12 December, 2023. 3. On being confronted with the facts in hand, Ms. Chavan, learned AGP fairly states that the department shall take a reasonable view of the matter and that by consent, the impugned show cause notice as als .....

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..... n the proposed proceedings are expressly kept open. 5. Needless to observe that as the impugned order cancelling the registration is quashed and set aside and the obvious consequence is to restore the registration of the petitioner immediately, however, it shall be without prejudice to the rights and authority of the respondents to take any other action as may be permissible in law. All contentio .....

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