2025 (11) TMI 481

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....R 1. The instant writ petition under Article 226 of the Constitution of India has been filed by the petitioner seeking the following reliefs:- "xxxxxxx A. By issue an appropriate writ, order or direction to the respondent bank to forthwith defreeze the petitioner's current account bearing No. 39510200002286 maintained with the respondent bank, thereby allowing the petition....

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....Tax (GST) and accordingly, the petitioner submitted an application to the GST Department seeking voluntary cancellation of his GST registration. He submits that the Department, after examining the application, cancelled the petitioner's registration with effect from 31.01.2025 (Annexure 3). He further submits that although the Department, pursuant to the petitioner's application, cancelled the GST....

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....e documents, in order to make out a case that the petitioner is exempted from Goods & Services Tax ('GST') registration in view of Chapter 10 of the Harmonized System of Nomenclature (HSN) and shall also mention therein that upon an application submitted by the petitioner, the Department cancelled the GST registration of the petitioner and thus, in such circumstances, petitioner's account could no....