2023 (3) TMI 875

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....ha & Mr. Kanesh Mankotia, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, Addl. SC with Ms. Shilpa Singh & Ms. Divyanshi Bansal, Advs. ORDER 1. The matter is taken up today as 09.03.2023 was declared a holiday. CM APPL. 8110/2023 (for exemption) 2. Exemptions allowed, subject to all just exceptions. 3. The application stands disposed of. W.P.(C) 2146/2023 4. The pet....

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....To grant such further and other reliefs as the nature and circumstances of the case may require. 5. The petitioner had filed an application seeking cancellation of his GST registration (GSTIN 07AABCO9787A1Z9) with effect from 31.12.2019. 6. In response to the petitioner's application for cancellation of his registration, Respondent No. 1 issued a Notice dated 04.02.2020, calling upon the pet....

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.... in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax." 9. Thereafter, the respondents passed the impugned dated 25.09.2020, cancelling the petitioner's registration with effect from 01.07.2017. 10. There is no cavil that the petitioner's registration is required to be cancelled. The petitio....