https://www.taxtmi.com/caselaws?id=418857 The HC dismissed the writ petition challenging monthly assessment orders issued under section 62 of CGST Act. The petitioner claimed orders were invalid as registration was canceled effective 31.12.2017, but the court noted cancellation application was submitted after assessments were issued. Having already filed appeals under section 107, petitioner failed to make the mandatory 10% pre-deposit. The court ruled that subsequent events (registration cancellation) cannot circumvent statutory pre-deposit requirements, and extraordinary remedy under Article 226 cannot be invoked after choosing the appellate path. en-us Tue, 15 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418857 The HC dismissed the writ petition challenging monthly assessment orders issued under section 62 of CGST Act. The petitioner claimed orders were invalid as registration was canceled effective 31.12.2017, but the court noted cancellation application was submitted after assessments were issued. Having already filed appeals under section 107, petitioner failed to make the mandatory 10% pre-deposit. The court ruled that subsequent events (registration cancellation) cannot circumvent statutory pre-deposit requirements, and extraordinary remedy under Article 226 cannot be invoked after choosing the appellate path. Case-Laws GST Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418857