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TMI Blog2025 (5) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... y Joint Commissioner (Appeal) (GST Appeal) Meerut, in Appeal No.36-CGST/APL-MRT/GZB/2022-23/600 as well as order dated 19.12.2022 passed by respondent no.3 in Reference No.ZA091222137398F. 3. This Court vide its order dated 29.02.2024 dismissed the present writ petition against which Special Appeal No.647 of 2024 was filed before the Division Bench of this Court and the same was allowed vide order dated 08.08.2024 and the matter was remanded for deciding on merits. 4. Learned counsel for the petitioner submits that the petitioner, which is duly registered under the GST Act, is engaged in the business of surgical goods etc. She further submits that the business premises of the petitioner was surveyed on the basis of which, a show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion Bench Judgment of this Court passed in the case of Star Cranes 400/7 Beind Azad Vs. Union of India and Another (Writ Tax No. 1512 of 2024) and submits that no writ is required to be issued against the order of cancellation in favor of the petitioner. 8. Rebutting to the said submission, Ms. T.J. Monir has placed reliance upon the judgments of Delhi High Court passed in the cases of M/S. Balaji Enterprises Vs. Principal Additional Director General Directorate General of GST Intelligence and ors. [W.P. (C) 10315/2022] and Vijay Sales Enterprises Vs. Superintendent Range-25, GST Division, New Delhi [W.P.(C) 13596/2023 & CM Appl.53641/2023] and submits that once there is no allegation for obtaining the registration by means of fraud, wilf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the eyes of law. 13. Further, the record shows that the material used against the petitioner for cancellation of registration, no notice was ever put to the petitioner, rather in the counter affidavit, a statement has been made that as per Rule 25, reports are available on GST Portal in Form GST REG-30. But in the show cause notice, no mention has been made and thus, as per form- GST REG-30 the action is taken against the petitioner. Therefore, on this ground also, impugned order cannot be sustained. 14. Accordingly, the impugned orders are hereby quashed. 15. In view of the above facts as stated, the matter requires re-consideration. 16. In the result, the writ petition is allowed. The matter is remanded to the authority concerned fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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