2024 (10) TMI 1424

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....JUSTICE HARISH KUMAR For the Petitioner: Mr. Uday Prasad Singh, Advocate For the Union of India: Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX Mr. Devansh Shankar Singh, Advocate For the State: Mr. Vivek Prasad, G.P.-7 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the cancellation of registration dated 12.05.2023 at Annexure-P-....

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....eir registration, on payment of all dues, between 31.03.2023 to 31.08.2023. The petitioner did not avail of such remedy also. 5. The petitioner being not a registered dealer, there was no monitoring of his activities by the Department in the intervening period. There is no way to ascertain as to whether there was any transaction carried out during the said period. It is also a fact that the petit....