9911796707
TMI Blog2024 (10) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Kutsa, Advocate) For the Respondents (by Sri. Samanth Naik - HCGP). ORAL ORDER In this petition the petitioner seeks the following reliefs : i) Issue a writ of certiorari or any other appropriate writ or order or direction quashing the digitally signed show cause notice in FORM GST-REG-17/31 for cancellation of registration issued under section 29 of CGST Act, 2017 dated 02.02.2024 bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity. 2. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited the attention to the criminal proceedings in Criminal Misc. No.1244/2024 in order to point out that the petitioner was arrested on 22. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice calling upon the petitioner as to why the revocation application should not be rejected and pursuant to a response submitted by the petitioner to the said show cause notice, respondent no. 2 passed the impugned order rejecting the revocation application filed by the petitioner. Aggrieved by the impugned orders, the petitioner is before this Court by way of present petition. 4. Per contra, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 024 cancelling GST registration of the petitioner is violative of principles of natural justice warranting interference by this Court in the present petition. 6. As rightly contended by the learned counsel for the petitioner, the material on record in relation to the criminal proceedings would indicate that the petitioner was arrested on 22.1.2024 as a result of which he was not in a position to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh show cause notice and provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. 8. In the result, the following order is passed : ORDER i) Petition is hereby allowed; ii) The impugned orders at Annexures D, E and J are hereby quashed; iii) Respondent is directed to reinstate/restore GST registration of the petitioner immediately upon the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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