2021 (8) TMI 265

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....sued 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 successfully submitted and acknowledged. After ....