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2023 (10) TMI 476

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..... approached respondent Nos. 1 2 under the Central Goods and Service Tax Act, for cancellation of the registration of respondent No. 3, insofar as it is granted on the address of the petitioner s premises. The prayer in the present proceedings is also similar. Certainly these are disputed questions of fact qua the rights inter se between the petitioner and respondent No. 3. The same cannot be adjudicated in the proceedings of this writ petition. However, if the grievance as made by the petitioner is correct from the perspective of the CGST/MGST Acts, in that event, in our opinion, it is appropriate that the petitioner makes a detailed representation by making specific prayers, to the appropriate / designated officer i.e. respondent No. 1. The .....

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..... not to take any cohesive steps/action against the said premises and or the Petitioner in light of the fact that the Respondent no. 3 has no right, title and interest in the said premises; c) Pending the hearing and final disposal of this Petition, this Hon ble Court be pleased to issue a temporary order and injunction thereby directing the Respondent no. 3 not to use the said premises, not to create third party right and interest in the said premises; d) Pending the hearing and final disposal of this Petition, this Hon ble Court be pleased to issue a temporary order and injunction thereby directing the Respondent no. 1 2 to suspend the GST number of the Respondent no. 3; e) ad-interim reliefs in terms of prayer clause (c) (d) above be gran .....

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..... n, certainly these are disputed questions of fact qua the rights inter se between the petitioner and respondent No. 3. The same cannot be adjudicated in the proceedings of this writ petition. However, if the grievance as made by the petitioner is correct from the perspective of the CGST/MGST Acts, in that event, in our opinion, it is appropriate that the petitioner makes a detailed representation by making specific prayers, to the appropriate / designated officer i.e. respondent No. 1. The learned advocate for the petitioner states that such representation shall be made by the petitioner within a period of two weeks from today. 6. Let a copy of the representation be also served on respondent No. 3. On such representation of the petitioner, .....

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