2023 (10) TMI 938

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Petitioner had a Trading unit which was 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.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on 31.07.2023, which is reproduced hereinafter:- "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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....19.4.2023 (Annexure-5 to the writ petition) was passed fixing liability of the petitioner to the tune of Rs. 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n opportunity of personal hearing be also afforded to the petitioner. 7. In view of aforesaid facts and circumstances of the case, the order dated 19.4.2023 passed by the respondent No. 2 is hereby quashed." Facts of the present case appear to be similar and in such circumstances, this petition can also be disposed of on above terms. Sri Ankur Agrawal for the Department does not dis....