Aliza Apparels v. Union Of India And Others
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It is not disputed that through order dated 24.05.2025 (Annexure P-3) the petitioner's GST registration has been retrospectively cancelled without serving upon the petitioner a show cause notice informing the petitioner that its GST registration was sought to be retrospectively cancelled.
2.
In the light of the afore facts, the impugned order dated 24.05.2025 (Annexure P-3) through which the petitioner's GST registration has been retrospectively cancelled would be illegal in terms of the following observations made by a Division Bench of this Court in a judgment dated 20.02.2026 in CWP-16770-2024 - M/s Bansal Casting vs. Union of India
and another, wherein it has been held as follows: -
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In view of the above, the impugned order dated 24.05.2025
(Annexure P-3) is set aside and consequently, the order dated 02.07.2025 (Annexure P-6) through which the petitioner's revocation application filed under Section 30 of the Central Goods and Services Tax Act, 2017 was dismissed is also quashed. However, the respondents are granted liberty to proceed afresh against the petitioner, in accordance with law. 4.
The petition is allowed in the above terms.
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