2024 (9) TMI 1140

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....T - HC<br>Dated:- 1-4-2024<br>Civil Writ Jurisdiction Case No. 5451 of 2024 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE ANDHONOURABLE MR. JUSTICE HARISH KUMAR For the Petitioner: Mr. Madan Kumar Advocate For the Respondent: Dr. K.N. Singh, ASG Mr. Anshuman Singh, Advocate Mr. Vivek Prasad, GP-7 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the cancellation ....

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....26, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time. The law favours the diligent and not the indolent. 5. Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023, by which the registered dealers, whose registrations w....