2025 (2) TMI 1225

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.... C.S.C., Ankur Agarwal 1. This writ petition has been filed by the petitioner aggrieved of the order dated 27.08.2022 passed by respondent no.2 under Section 74(9) of the UPGST Act, 2017 for the Tax Period April 2020-December 2020. 2. Submissions have been made that the petitioner had applied for cancellation of his registration on 01.07.2021 and by order dated 08.05.2024 (Annexure-4), the same....

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....oner had applied for cancellation of the registration, which apparently was not dealt with by the respondents at the relevant time and subsequently on 08.05.2024, the same has been cancelled with effect from 01.04.2021, there was no occasion for the respondents to have issued the notice in the Additional Tab, therefore, the ex parte order deserves to be quashed and set aside. Reliance has been pla....

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....itioner apparently had gone out of business and, therefore, there was no occasion for the petitioner to have visited the Department Portal to find out if any show cause notice had been issued for period prior to seeking cancellation or order passed. It is not the case of the Department that any notice in person was served on the petitioner. 8. A Coordinate Bench of this Court in Chemsilk Commerce....