2020 (2) TMI 342

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....overnment. In the work schedule allotted to them for the said works, it was not stated that the amount due under the GST will be reduced at the time of disbursement of bill amount. Hence, while clearing the bills, GST amount was not reduced from the bill amount. Now the 1st respondent has issued assessment orders under Section 62 of the GST Act directing the petitioners to pay tax for each work for the financial years 2017-18, 2018-19 and 2019-20 respectively and the petitioners are taking steps to challenge the said orders. Since the tax was not paid as per Ext.P5, the respondents have blocked the GST registration of the petitioners and therefore, they are not in a position to purchase goods and to execute the works undertaken by them. Hen....

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....') which reads as follows:- Rule 138E: Restriction on furnishing of information in Part A of Form GST EWB- 01.-Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in Part A of Form GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No.02/2019- Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide nu....