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RAJESH BINDAL, J. J. MUNIR
Ans Handicrafts – Appellant
Versus
Commissioner, Commercial Taxes – Respondent
JUDGMENT :
By the Court.-By means of the instant writ petition, the petitioner is challenging the order dated March 11, 2019 vide which the registration certificate of the petitioner has been cancelled.
2. Learned counsel for the petitioner submitted that petitioner is a registered firm engaged in trading of hardware and aluminium goods. It was duly registered under U.P. Goods and Service Tax. A survey was conducted on February 11, 2019 at the business premises of the petitioner wherein 29 loose papers were found. As according to the Department, certain discrepancies were found in the stock, the turn-over of the petitioner was enhanced on the presumption that there were suppressed sales. Notice for assessment was issued under Section 74 of U.P. Goods and Service Tax Act, 2017 (hereinafter referred to as ''the Act'') for the period April' 2018 to February' 2019. Huge demand of more than ¹ 6 crore was raised. The petitioner preferred appeal, which was finally partially accepted. On the other hand, a notice was issued to the petitioner on February 26, 2019 to show-cause as to why t
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