2024 (8) TMI 1380

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....the State : Mr. Shivaditya Dhari Sinha, AC to AG, Mr. Vivek Prasad, GP-7 JUDGMENT The petitioner is before this Court challenging the cancellation of registration dated 12.10.2022 at Annexure-P/2, before which a show-cause notice was issued on 29.09.2022. Against the order of cancellation of registration, the petitioner preferred an appeal on 22.12.2023. 2. In the BGST Act, u/s 107(4) there is ....