2025 (5) TMI 561

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....y respondent no. 3, Additional Commissioner, Central Goods & Service Tax, Meerut. Further, a prayer has been made that mandatory deposit of 10% under Section 107(6)(b) of the Central Goods and Service Tax Act, 2017 (for short 'the Act') be ordered to be waived off at the time of filing the appeal due to petitioner's hardship. 2. Petitioner is a proprietorship firm engaged in retail and wholesale business dealing in trade of heavy metals and was registered under the CGST/SGST Act. The registration stands cancelled w.e.f. 08.02.2021on an application made by the petitioner. A show cause notice was issued to the petitioner under Section 74 of the Act with the allegations that information was obtained that proprietor of the petitioner was eng....

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....the same require interference by this Court. 5. Counsel for the respondent-Department raised preliminary objection about maintainability of the petition without availing the alternative remedy of appeal. Further submissions were made that the Authority, while passing the order, has clearly indicated that those persons whose cross-examination was sought by the noticee, was not relied on by the Department and by seeking cross-examination, the petitioner was acting mischievously and was applying dilatory tactics. Various factual pleas raised by the petitioner have all been appropriately dealt with by the adjudicating authority and no case for interference under Article 226 of the Constitution of India is made out. 6. Reliance was placed ....