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2025 (5) TMI 1278

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..... read with Order 47 Rule 1 of the Code of Civil Procedure, 1908, seeking review of the order dated 27th February, 2025 (hereinafter, 'the impugned order') passed by the Predecessor Bench. 3. In the subject petition being W.P.(C) 2461/2025 (hereinafter, 'the subject petition'), the impugned order granting interim reliefs to the Petitioner was passed by the Predecessor Bench of this Court. The petition has, thereafter, been disposed of by the Predecessor Bench of this Court on the ground that the show cause notice dated 27th September, 2024 (hereinafter, 'the SCN'), which was issued upon the Petitioner was non-reasoned in nature and the GST Registration of the Petitioner, which was retrospectively cancelled upon issuance of the SCN was wrong .....

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..... ng from the subject petition, as submitted by the Department, is reproduced herein below: "Remarks: As per letter C.No. GEXCOM/AE/VRFN/Oth/653/2024/6606 dated 18.09.2024received from AC(AE), CGST DelhiEast, it has been informed that the firm was found non-existent/ nontraceable at the registered address. Therefore, Suo Moto cancellation u/s 29 (2) (e) of to be CGST Act 2017 is being initiated as per directions received in the above said letter dated 18.09.2024 and the GST registration of the firm is liable to be cancelled retrospectively from the date of registration. Further, as the taxpayer has been reported non-existent/ non-traceable at the registered address, taxpayer is requested to appear in person for personal hearing on the gi .....

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..... filed before the Court. iii. The non-bailable warrant shall be executed by the SHO of the concerned area. iv. The non-bailable warrant shall be executed through Mr. Sanjay Lao, ld. Standing Counsel (Criminal) for the Government of NCT of Delhi. v. The Petitioner shall be produced before the Court on the next date of hearing. 11. Mr. Jain, ld. Counsel for the Petitioner shall file an affidavit as to who were the individuals who gave him the SCN which was annexed with the petition and forms the basis of the impugned order passed by this Court while disposing of the subject petition. 12. The present Review Petition is disposed of in the said terms. Pending applications, if any, stand disposed of. W.P.(C) 2461/2025 13. In the ab .....

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