9911796707
TMI Blog2024 (10) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate remedy for reason of the limitation period having expired long prior - petitioner did not availed 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 - HELD THAT:- The petitioner being not a registered dealer, there was no monitor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te For the State: Mr. Vivek Prasad, G.P.-7 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is before this Court challenging the cancellation of registration dated 12.05.2023 at Annexure-P-2, before which a show-cause notice was issued on 14.01.2023, which was not replied to. An appeal is provided from Annexure- P-2, which was also not availed of. 2. In the BGST Act, u/s 107(4) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his activities by the Department in the 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 neither availed of the appellate remedy nor the Amnesty Scheme which was made applicable. The petitioner also does not in the memorandum of writ petition controvert the allegation in the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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