CM APPL. 12411/2025 (Ex.)

Allowed, subject to all just exceptions.

The application stands disposed of.

1. The writ petitioner has approached this Court seeking the following reliefs:

“i. Issue of a writ in the nature of Certiorari for quashing the Order of Cancellation of GST Registration under 29 of the Central Goods and Service Tax Act, 2017 dated 20.03.2024 (Annexure P-3); AND/OR

ii. Issue a writ in nature of Certiorari for quashing of Order dated 10.01.2025 (Annexure P-6) whereby the Appeal filed by the Petitioner assailing the Order of Cancellation of GST Registration was dismissed by the Respondent No. 1 on the ground of limitation; AND/OR

iii. Issue a writ in the nature of Mandamus directing Respondents to restore the GST Registration 07AANFJ4541J1Z3 assigned to the Petitioner; AND/OR

iv. Issue of any other appropriate writ or direction which this Hon’ble Court may deem fit and proper in the circumstances of the case;

v. Any other order or relief as this Hon’ble Court deems fit and proper in the interest of justice.”

2. The challenge is principally laid to the order of 20 March 2024 pursuant to which the Goods and Services Tax, (1 GST) registration of the writ petitioner ha