2024 (6) TMI 830

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..... An assessment order dated 22.08.2023 is the subject of challenge in the writ petition. The petitioner was a registered person engaged in the business of retail and wholesale trading of wheat, rye flour, corn flour and other cereals. The petitioner's GST registration was cancelled with effect from 01.04.2020. Consequently, the petitioner asserts that she was not accessing the GST portal. Purs .....

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..... cancellation of the GST registration and that it is not tenable to contend that the petitioner did not have access to the GST portal. 4. The admitted position is that the petitioner's GST registration was cancelled. As a consequence, at a minimum, the petitioner had little reason to monitor the GST portal. The assessment order indicates clearly that the petitioner was not heard although it a .....

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