Trillion Lead Factory Private Limited Vs Superintendent of Central Tax (Supreme Court of India)
Date: February 26, 2026
Subject Matter
Writ Petition Against Show Cause Notice for GST Registration Cancellation Not Maintainable
Summary
The special leave petition has been dismissed on the ground that a writ petition is not maintainable against a mere show cause notice. The Supreme Court upheld the High Court's decision, reiterating the established legal principle that challenging a…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. In this petition the order impugned would indicate that present petition has been filed challenging the show cause notice dated 17.12.2025 whereby it was proposed to cancel the GST registration of the petitioner and said writ petition has been dismissed. Hence, it is called in question. 2. In fact, the show cause notice was preceded by several commu…