2026 (7) TMI 750

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..... Vijayakumar For Respondent(s) in all WP's  : Mr. L. Gokulraj, Government Counsel (Tax)   ORDER Orders dated 05.06.2023 pertaining to three distinct assessment periods are assailed in these writ petitions primarily on the ground that the supplier was a registered person on the date when the relevant transactions took place. 2. Learned counsel for the petitioner refers to the....

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....lied upon by learned counsel for the petitioner, it was recorded, in relevant part, as under: "From the above extract, it is abundantly clear that the contentions of the petitioner were rejected entirely on the ground that the petitioner should have proved the existence of M/s.Shikhar Technologies. The petitioner purchased goods in 2017-2018 and, at the highest, the petitioner may be call....

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....onsideration solely on the ground that the supplier's GST registration was cancelled with retrospective effect and a fresh assessment order shall be issued upon reconsideration, after providing a reasonable opportunity to the petitioner, within a maximum period of two months from the date of receipt of a copy of this order." 5. In the case at hand, it is admitted by the respondent, at parag....