Serial No. 45 SUPPLEMENTARY CAUSELIST-II HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR WP(C) 266/2025 Cm (611/2025) M/S Nicotianhub Private Limited. …Petitioner(s) Through: Mr. Jahangir Iqbal Ganai, Senior Advocate with Ms. Mehnaz Rather, Advocate. Vs. Union Territory of J&K and Others. ...Respondent(s) Through: Mr. Abdul Rashid Malik, Sr. AAG with Ms. Raheela Khan, Assisting Counsel. CORAM: Hon’ble Mr. Justice Sanjeev Kumar, Judge. Hon’ble Mr. Justice Puneet Gupta, Judge. ORDE R 12.02.2025 01. In this petition filed under Article 226 of the Constitution of India, the petitioner challenges a show cause notice bearing No. ZA0111240256049 dated 28th November, 2024 on multiple grounds. 02. During the course of arguments, Mr. Jahangir Iqbal Ganai, learned senior counsel appearing on behalf of the petitioner submitted that reply to the show cause notice was submitted by the petitioner on 3rd December, 2024 and no decision thereon has been taken by the competent authority. He further submitted that in terms of impugned show cause notice itself, the registration of the petitioner was suspended and, therefore, he has been put to irreparable loss and injury due to the inaction on the part of the authority concerned to dispose of the show cause notice impugned in this petition. 03. Having heard the learned counsel for the parties and perused the material on record, it is seen that impugned show cause notice for cancellation of registration was issued to the petitioner on 28th November, 2024, to which, the petitioner responded by written reply filed on 3rd December, 2024. 04. In terms of Rule 22 of GST Rules, 2017, decision on the show cause notice for cancellation of registration was required to be taken by the competent authority within a period of thirty days. 05. Having regard to the fact that the respondents have not taken a decision on the show cause notice within prescribed time and also taking note of the fact that registration of the petitioner has been suspended since 28th November, 2024, it would be in the fitness of things to direct the respondent No. 4 to consider the reply submitted by the petitioner to the impugned show cause notice and take a final decision thereon within a period of two weeks from the date a copy of this order is served upon him. Ordered accordingly. 06. Ordered accordingly. 06. It is, however, made clear that in case the decision as directed above is not taken within the period stipulated, the suspension of the registration of the petitioner shall stand revoked. 07. Writ petition disposed of along with connected CM. (Puneet Gupta) (Sanjeev Kumar) Judge Judge SRINAGAR: 12.02.2025 “HAMID” Abdul Hamid Bhat I attest to the accuracy and authenticity of this document 13.02.2025