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2023 (3) TMI 113

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..... ble to pay the amount as demanded appears to be a contentious one. However, we do not consider it apposite to examine that issue in this petition. Needless to state that the petitioner is at liberty to avail of such remedies in respect to the said demand notice as available in accordance with law. Petition disposed off. - W.P.(C) 519/2023 & CM APPLs. 2075/2023, 2077/2023 - - - Dated:- 23-2-20 .....

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..... he respondent no. 3 had issued a Show Cause Notice dated 13.01.2023, calling upon the petitioner to furnish a reply to the notice within seven working days from the date of service of the notice. The Show Cause Notice indicated that the concerned Authority proposed to cancel the petitioner s registration for the following reason: Letter from Dy. Comm.(AE-II) CGST, suspicious transaction throu .....

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..... Officer, Ward 55 on 20.01.2023 at 10.30 a.m. The concerned officer shall pass the speaking order after affording the petitioner an opportunity to be heard within a period of two working days thereafter. 6. Counter affidavit be filed within a period of one week from today. Rejoinder, if any, be filed before the next date of hearing. 7. List on 23.02.2023. 8. Counter affidavit has .....

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..... d appears to be a contentious one. However, we do not consider it apposite to examine that issue in this petition. Needless to state that the petitioner is at liberty to avail of such remedies in respect to the said demand notice as available in accordance with law. 12. The petitioner s challenge to Sub-Section (2) of Section 29 of Act and Rule 21 Rule 21A of the GST Rules is also founded on .....

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