2023 (11) TMI 1060

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....r & Ms. Arushi Mishra, Advs. For the Respondent Through: Mr. Rajeev Aggarwal, ASC with Mr. Prateek & Ms. Shaguftha Hameed, Advs. Mr. R. Ramachandran, SSC VIBHU BAKHRU, J. CM APPL. 57521/2023 (for exemption) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 59782/2023 (for placing amended memo of parties on record) 3. The petitioner h....

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....a Pvt. Ltd. and Estex Tele Private Limited. 8. The petitioner was constituted in July, 2015 to execute a contract dated 28.10.2014, awarded by the Indian Highway Management Company Limited (hereafter 'IHMCL') for conducting traffic surveys on National Highways in Zone-4 (in the States of Uttar Pradesh, Bihar and Jharkhand). 9. It is stated that pursuant to the enactment of the Acts relating to l....

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.... amount. The petitioner states that on examining the portal, it was discovered that the petitioner's GST registration was cancelled and, therefore, the petitioner has been unable to file its returns. It is claimed that the petitioner has paid GST in excess of Rs.14.90 lakhs, which is lying deposited with the respondent authorities. 12. Mr. Aggarwal, learned Counsel for the respondent, submits tha....

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....GST registration. 15. Mr. Aggarwal also fairly states that filing Nil returns may not be a ground for cancelling the GST registration. He submits that the petitioner may be permitted to file an application for revocation of the order cancelling the petitioner's GST registration. 16. As noted above, according to the petitioner, it did not receive the SCN. However, even if the respondent's content....