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2024 (10) TMI 1495

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..... the petitioner stood cancelled retrospectively and as such petitioner could not access the GST portal and it is only after the cancellation has been made prospective from the date of SCN, the petitioner has been able to access the portal - HELD THAT:- Since petitioner was unable to upload the reply to the said Show Cause Notices, it is felt that an opportunity should be granted to the petitioner t .....

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..... umar and Mr. Vipul Kumar, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 13.12.2023 whereby the Show Cause Notices dated 18.09.2023 and 29.09.2023 have been disposed of and a demand created against the petitioner. 2. Learned counsel for the petitioner submits that during the time when the subject Show Cause Notices were issued, the registration of the petitioner s .....

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