9911796707
TMI Blog2024 (9) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... ., Padmanathan K.V., R. Sreejith. For the Respondents: Smt. Thushara James, SR.GP. JUDGMENT The petitioner is aggrieved by Exts.P5 and P5(a) orders of assessment and Exts. P6 and P6 (a) summary of orders for the year July 2017 and August 2017 under the CGST/ SGST Acts. It is the case of the petitioner that the registration of the petitioner had been cancelled on 12.12.2021 with effect from 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ader vehemently opposes the grant of any relief to the petitioner. It is submitted that if the petitioner was in any manner aggrieved by the orders issued in this case, it was for the petitioner to have availed statutory remedies under Section 107 of the CGST / SGST Acts. It is submitted that the contention of the petitioner that he was not accessing his portal cannot be accepted as it is settled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the learned counsel for the petitioner that the petitioner was not aware of the orders as it was not checking its portal on a regular basis. However, the remand must be on condition as the petitioner admits in this Court that there is an Output Tax liability of approximately Rs.10 lakhs, which has not been paid so far. Therefore, this writ petition will stand ordered directing that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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