2023 (10) TMI 938

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....duly registered with the GST. The registration was cancelled on 22.10.2019 with effect from 14.08.2019. At the time of cancellation of registration, there was no tax liability existing against the petitioner. It appears that subsequent, in point of time, proceedings were initiated against the petitioner, in respect of transactions undertaken prior to 14.08.2019, after service of notice on the GST ....

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....er:- "Civil Misc. Amendment Application No. 2 of 2023: 1. Heard. 2. This is an amendment application seeking amendment in prayer clause of the writ petition by deleting Prayer Nos. (i) and (ii). 3. The application is formal in nature, not opposed, allowed. 4. Counsel for the petitioner/applicant is permitted to carry out necessary amendment during the course of the day. Order on Writ P....

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.... 63,12,126/-. 4. Counsel for the petitioner submits that purpose of filing this writ petition would be served, if department give him fresh notice within 15 days from today and in turn, the petitioner would submit his reply. He further submit that while considering the reply of the petitioner, respondent- Authority may be directed to consider all aspects of the matters including the fact that pe....