2021 (8) TMI 265

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....ioner seeks to challenge the summons issued by the respondent no.4 in the proceedings under Section 70 of the Central Goods & Services Tax Act 2017. The contention of the learned counsel for the petitioner is that the summons-in-question had been issued illegally in as much as, the petitioner had submitted an online application on 25.9.2020 for cancellation of the registration which was success....