Ms Oshian Impex India v. Union Of India And Others

 

 
    
  

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 &  @ , Learned counsel for the respondents has not been able to distinguish the applicability of M/s Bansal Casting's case (supra) to the petitioner's case.

4.

In the light of the above, we set aside the show cause notice dated

4 11.06.2024; order dated 24.03.2025 retrospectively cancelling the petitioner's GST registration and order dated 11.09.2025 rejecting the petitioner's revocation application filed by the petitioner under Section 30 of the '

 0  #$ 1"$!)+(3. However, the respondents are granted liberty to proceed afresh against the petitioner with regard to retrospective cancellation of its GST registration, in accordance with law. 5.

The petition is allowed in the above terms.

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