2026 (3) TMI 1141

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....MR. JUSTICE B. BHATTACHARJEE, JJ. Appearance: For the Petitioner/Appellant(s): Mr. N. Khera, Adv Ms. A. Syiem, Adv For the Respondent(s): Ms. M. Myrchiang, Adv.vice Dr. N. Mozika, DSGI (R:1) Mr. N. Syngkon, GA Mr. J.N. Rynjah, GA (R:2-3). ORDER (ORAL) PER. B. BHATTACHARJEE, JUDGE: 1. Heard learned counsels for the parties. 2. This writ petition has been filed challenging the i....

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....er receiving information from her son, the petitioner was made aware of the show cause notice bearing No. SH/ST-II/2023-24/GSTSCN/01 dated 30.09.2023 and the impugned ex-parte order dated 22.12.2023. 4. It is the contention of the petitioner that at no point of time any show cause notice was served upon her either physically or in a manner that ensured actual knowledge. The petitioner was total....

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.... out prior to the date of application for cancellation of registration. The petitioner, as such, cannot be exonerated from the liabilities that occurred prior to the cancellation of registration w.e.f. 09.11.2022. 6. Having heard the learned counsel for the parties, it is clear that there is no dispute that the petitioner's registration under the GST regime was cancelled w.e.f. 09.11.2022. Ther....