KRITIKA AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has filed the present petition, inter alia, praying as under:

(2.) The petitioner is, essentially, aggrieved by the cancellation of her GST Registration. The petitioner has also sought a refund of Rs. 20,00,000 (Rupees twenty lacs only), which she claims was not deposited voluntarily against any demand, but under the pressure as exerted by the respondent authorities. However, the learned counsel for the petitioner states that the petitioner does not wish to seek any relief in regard to the deposit, aggregating to Rs.20,00,000.00 as sought in the petition at this stage. The petitioner, however, seeks to reserve her rights for availing appropriate remedies in this regard at a later stage, if necessary.

(3.) In view of the above, the present petition is confined to the petitioner's challenge to the Order-in-Original dtd. 28/10/2022, whereby the petitioner's GST registration was cancelled, and the Order-in-Appeal dtd. 30/5/2023, whereby the petitioner's appeal against the Order-in-Original dtd. 28/10/2022 was rejected.