2024 (10) TMI 135

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..... e Petitioner : Ms Priyanka Kamat with Ms Cijoni Dias and K. Rai, Advocates. For the Respondents-State : Mr Manish Salkar, Government Advocate. P.C. 1. Heard learned Counsel for the Petitioner and Mr. Manish Salkar, learned Government Advocate for the State. 2. By instituting these proceedings under Article 226 of the Constitution of India, the Petitioner, which is a Company incorporated unde .....

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..... satisfied that the impugned orders cancelling the registration of the Petitioner-Company cannot be sustained, even for a minute for the simple reason that apart from just mentioning the show cause notice, the reply submitted by the Petitioner-Company to the show cause notice and also further stating that the officer concerned had examined the reply, no other reason has been given in the impugned .....

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..... ified. 7. For the aforesaid reasons, we allow the Writ Petition and quash the impugned orders dated 07/10/2022 at Exhibit B and the order 25/11/2022 at Exhibit C, appended to the Writ Petition, passed by the Assistant Tax Officer, Margao, whereby the GST Registration of the Petitioner-Company has been cancelled. 8.  We, however, leave it open to the Authority concerned to proceed afresh in .....

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