2025 (4) TMI 622

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..... ss (ACSC), N.C. Gupta ORDER 1. Having heard Sri Ajay Kumar Kashyap, learned counsel for the petitioner and Sri Nimai Dass learned Standing Counsel for the respondents, it remains undisputed that the petitioner's registration under the UPGST Act, 2017 was cancelled on 09.12.2021 w.e.f. 30.11.2021. It is not the case of the revenue that the said registration has ever been revived or that the p .....

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..... remained to be fulfilled, we set aside the order dated 27.04.2024. The petitioner may submit its reply to the show cause notice within a period of four weeks from today. Subject to such compliance by the petitioner, fresh order may be passed after affording opportunity of personal hearing, as expeditiously as possible, preferably within a period of three months therefrom. 6. Writ petition is acc .....

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