9911796707
TMI Blog2024 (1) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... to the writ petition clearly indicates that the said M/s Pushpendra Singh had applied for amendment of core field in registration particulars, including as to the place of business - to be amended and changed from Hapur to Ghaziabad. That change was applied for on 06.10.2023 i.e. four days prior to the impugned communication. On 31.10.2023, GSTN recorded that change and issued due communication to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nimai Das, learned Additional Chief Standing Counsel for the State. 2. Challenge has been raised to the order dated 10.10.2023 passed by respondent no.3/Assistant Commissioner (Special Investigation Branch), State Tax, Range-B, Ghaziabad whereby the said authority has blocked ITC of value Rs. 53,61,832/- in exercise of his power under Rule 86A of Uttar Pradesh Goods and Services Tax Rules, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... At present, it does appear, for reason of time consumed in processing the application dated 06.10.2023, that change of address of M/s Pushpendra Singh may not have been known to the respondent no.3 when he passed the order dated 10.10.2023. 5. In view of such facts, since the order dated 10.10.2023 is wholly ex-parte, no useful purpose would be served in keeping the present petition pending or ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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