2024 (8) TMI 1380

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..... the State : Mr. Shivaditya Dhari Sinha, AC to AG, Mr. Vivek Prasad, GP-7 JUDGMENT The petitioner is before this Court challenging the cancellation of registration dated 12.10.2022 at Annexure-P/2, before which a show-cause notice was issued on 29.09.2022. Against the order of cancellation of registration, the petitioner preferred an appeal on 22.12.2023. 2. In the BGST Act, u/s 107(4) there is .....

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..... es by the Department in the intervening period. There is no way to ascertain as to whether there was any transaction carried out during the said period. It is also a fact that the petitioner has filed a delayed appeal and also not availed the remedy of Amnesty Scheme which was made applicable. The petitioner also does not in the memorandum of writ petition controvert the allegation in the show cau .....

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