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2023 (10) TMI 938

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..... tion already decided by this Court in M/S SAKSHI ENTERPRISES VERSUS STATE OF U.P. AND ANOTHER [ 2023 (7) TMI 1306 - ALLAHABAD HIGH COURT ] where it was held that petition is disposed of permitting the petitioner to approach before the respondent No. 2 and to obtain the fresh notice, within 15 days from today and in turn, petitioner would file the reply to the fresh notice within the stipulated t .....

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..... firm, while e-mail of the accountant was created when he was working for the firm. Learned counsel for the petitioner submits that once the firm itself was deregistered, the authorities were expected to serve notices upon the petitioner and after such service of notice alone, the proceedings could have progressed further. It is stated that notice sent on the e-mail of the accountant, created p .....

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..... arwal, learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. Challenge in this writ petition is to an order dated 19.4.2023 passed by the respondent No. 2 whereby petitioner was directed to deposit a sum of Rs. 63,12,126/-. 3. Learned counsel for the petitioner submits that on 17.3.2023 petitioner was served with a show cause notice on GST Portal by th .....

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..... nit on 29.8.2019 and the fact of closure was duly intimated to the respondent No. 2 qua which respondent No. 2 has proceeded to cancel the registration of the petitioner. 5. Counsel appearing for the respondents have no objection to proposition put forth by the petitioner. 6. Without expressing any opinion on the merits of the case, petition is disposed of permitting the petitioner to ap .....

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