The petitioner has filed the present petition, inter alia, impugning an order whereby the petitioner’s GST registration was cancelled. This court finds no ground to entertain the present petition. The petition is, accordingly, dismissed.

This writ petition is filed challenging the impugned Assessment order. This Court is inclined to allow this writ petition and the impugned order is quashed. Consequently, the respondent is directed to reconsider the case of the petitioner in the light of the Section 161 of the CGST Act.

The dispute in the case in hand of forging of invoice and bill without any transaction of coal and the Court finds that if such a dispute is there, it has been set at rest by reasoned judgment of the Hon`ble Supreme Court in Jayant and others v. State of Madhya Pradesh. Accordingly, this petition is dismissed.

The applicant needs to be confronted with various documents and statements of the witnesses, and the allegations levelled against him are serious, being in the nature of forgery and GST evasion by creating false invoices issued by non-existent entities, no grounds for grant of anticipatory bail to the applicant are made out. Accordingly, the present bail application along with all pending applications is dismissed.

It is seen that more than one year has already elapsed since the date of the letter and therefore, in terms of Section 83(2) of the CGST Act, the said order has ceased to operate.

The present petition for grant of anticipatory bail stands dismissed.

Surely, if there is an inadvertent or typographical error that has crept in any returns, the taxpayer cannot be mulcted with the tax liability in excess of what is due and payable. It is apparent that the explanation provided by the petitioner has not been considered.

The petitioner has filed the present petition impugning a show cause notice dated 09.06.2022 calling upon the petitioner to show cause as to why its GST registration should not be canceled. The petitioner also impugns an order dated 23.08.2022 passed pursuant to the aforesaid show cause notice canceling the petitioner’s GST registration as well as the Order-in-Appeal dated 19.04.2023, whereby the petitioner’s appeal against the impugned order dated 23.08.2022 was rejected.

A challenge has been raised to the order passed under Section 73(8) of the U.P. Goods and Services Tax Act, 2017 for the tax period 2018-19. The writ petition is disposed of with the observation, that in case the petitioner deposits a sum of Rs. 75,000/- before the adjudicating authority-respondent the impugned order shall stand set aside.

This Court considers it apposite to direct that the concerned banks shall not obstruct the operation of the bank accounts on account of the provisional attachment orders dated 20.04.2022.

Learned senior counsel for the petitioner seeks permission to withdraw the instant petition with liberty to file a fresh petition with adequate pleadings and proper relief.

A challenge has been raised to the adjudication order. The matter is remitted to the adjudicating authority to pass a fresh order strictly in accordance with the law, necessarily involving adequate opportunity of hearing is granted to the petitioner, both for the purpose of filing written reply as also of personal hearing