9911796707
TMI Blog2024 (8) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... riod - Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023 by which the registered dealers, whose registrations were cancelled, were permitted to restore their registration, on payment of all dues, between 31.03.2023 to 31.08.2023. The petitioner did not avail of such remedy also. The petitioner being not a registered dealer, there was no monitoring of his activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivaditya 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 a provision for filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 cause notice that he failed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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