2024 (1) TMI 1358

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....NOURABLE MR. JUSTICE RAJIV ROY For the Petitioner: Mr.Bijay Kumar Gupta, Advocate Mr. Vikash Kumar, Advocate Mr. Manish Kumar, Advocate For the Respondent: Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Sr. SC, CGST & CX ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved with the cancellation of registration by Annexure-P2 order passed on....

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....diction under Article 226, 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 with in the stipulated time. The law favours the diligent and not the indolent. 4. The petitioner does not have any case that the show-cause notice was not received by him. Further, it is also perti....