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A.M. ENTERPRISES vs. STATE OF HIMACHAL PRADESH & OTHERS
(Himachal Pradesh High Court)

Hon'ble Judges:

RAMACHANDRA RAO
SATYEN VAIDYA

Pet. Counsel

Vishal Mohan

Goverdhan Lal Sharma

Praveen Sharma

Res. Counsel

Anup Rattan

Rakesh Dhaulta

Gobind Korla

Petitioner / Applicant	A.M. ENTERPRISES
Respondent	STATE OF HIMACHAL PRADESH & OTHERS
Court	Himachal Pradesh High Court
State	Himachal Pradesh
Date	Sep 20, 2024
Order No.	CWP No. 1517 of 2024
Citation	2024(9) TAXREPLY 11043
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ORDER
M.S. RAMACHANDRA RAO, CHIEF JUSTICE. In this Writ petition, the petitioner has assailed an order dt. 09.02.2024 (Annexure P-1) issued by respondent no.4 by which the said respondent had passed an order for cancellation of petitioner’s GST Registration. Inter alia the petitioner has also sought a Writ of Mandamus directing the respondents to revoke the cancellation of the said registration apart from relief to declare Section 16 (2) (c) and Rule 86B of the Rules framed ultra vires the GST Act, 2017 (in short “the Act”). 2. The impugned order dt. 09.02.2024 (Annexure P-1) passed by the 4th respondent records that a Show Cause Notice was issued to the petitioner on 17.01.2024; that a reply to the Show Cause Notice was submitted by the petitioner; and after considering the same, the 4th respondent was of the view that the GST Registration of the petitioner was liable to be cancelled in view of Rule 21 (g), which deals with a person “who violates the provi....