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2024 (12) TMI 53

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..... BLE MR. JUSTICE DEVASHIS BARUAH For the petitioner(s): Mr. S Sarma. For the respondent(s): Mr. SC Keyal Standing Counsel, CGST. ORDER PER Heard Mr. S Sarma, the learned counsel appearing on behalf of the petitioner. Mr. SC Keyal, the learned counsel appears on behalf of the respondents. 2. The instant writ petition is filed challenging the order bearing Reference No. ZA1804220044680 dated 06 .....

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..... petitioner duly submitted his reply on 05.03.2022. But without considering the reply submitted by the petitioner, the respondent No. 4 cancelled the registration without assigning any reason on 06.04.2022. It is also seen from the records that the petitioner claims that he had filed his returns thereafter in terms with Section 39 of the CGST Act, 2017. Thereupon, the instant writ petition has been .....

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..... ugned order dated 06.04.2022, thereby restoring the status back to the date on which the Show Cause notice dated 02.02.2022 was issued. 8. The respondent No. 4 shall duly consider and dispose of the reply submitted by the petitioner on 05.03.2022 and pass a reasoned order thereon in accordance with law. The said exercise be done within a period of 10 (ten) days from the date of receipt of a certi .....

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