9911796707
TMI Blog2024 (10) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... e - SCN is not produced in the writ petition nor is there any averment that it was not received - Violation of principles of natural justice - HELD THAT:- Section 30 of the GST Act also provides for an application for revocation of cancellation within thirty days of the order. Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023 by which the registered dealers, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the cancellation of registration dated 19.08.2022 at Annexure-P/2, before which show-cause notice was issued on 14.07.2022, which was replied to. The show-cause notice is not produced in the writ petition nor is there any averment that it was not received. An appeal is provided from Annexure-P/2, which was also not av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within thirty days of the order. 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. 5. The petitioner was not a registered dealer after cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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