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2023 (2) TMI 726

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..... ya, G.A. Mr. K. De, Addl. G.A. ORDER The petitioner, by filing the present writ petition has prayed for following reliefs: "i) Issue Rule NISI; ii) Issue a Rule calling upon the Respondents and each one of them to show cause as to why a Writ of Certiorari and/or in the nature thereof, shall not be issued, cancelling, quashing, setting aside the impugned show cause notice vide reference No .....

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..... one of them to show cause as to why any other appropriate Writ shall not be issued directing the respondents to give complete relief to the petitioner; vi) Pass such other order/orders as this Hon'ble Court deems fit; vii) After hearing the parties be pleased to make the Rule absolute in terms of (i), (ii) and (iii) above." Brief facts of the case are that, the petitioner firm has been car .....

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..... od of January to March,2021-2022 and on 15.09.2022 for the period of April to June 2022-23 along with interest as levied upon the petitioner. But, the petitioner surprisingly came to learn that the registration of the petitioner has already been suspended by the respondent authority w.e.f.11.08.2022. The petitioner submitted an application on 25.11.2022, under the relevant provision of the CGST a .....

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..... ioner and prayed for reinstating the registration of the petitioner firm. He further submits that if the returns submitted by the petitioner were incorrect, on that ground the registration of the petitioner may be suspended or cancelled. There was no suspension order only the show cause notice was issued. Mr. Majumder, learned senior counsel further submits that if there were any anomalies found, .....

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