TaxTMI 
TaxTMI 
2020 (4) TMI 176
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....R THUSHARA JAMES, GOVT.PLEADER JUDGMENT The petitioner in the instant case has sought indulgence of this Court under Article 226 of the Constitution of India weeking a writ of certiorari for quashing Exts.P6 and P6(a) to (e) assessment orders as well as Ext.P7 demand notice on a premise that the petitioner is a dealer registered under the GST Act evidenced by Ext.P1 registration certificate. T....
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....t Section 62 of the Central Goods and Service Tax Act, 2017 would not have come into force in view of the fact that the petitioner had submitted a request for cancellation of the registration in terms of the provisions of Section 29 of the aforementioned Act. As per the proviso to Section 29(1) during the pendency of the proceedings relating to the cancellation of registration filed by the registe....
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.... cause notice dated 14.05.2019 issued by the Assessing Officer calling upon him to give complete details of the address of the business carried out in the new address and that in the rented premises. GST portal reveals that the petitioner was active till September, 2019. In January, 2020 the petitioner submitted a request for cancellation of the registration which is pending consideration. In supp....
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.... REG-19 within a period of 30 days from the date of receipt of the application. There could have been a force in the arguments, had there been no show cause notice on behalf of the Revenue. The petitioner could have conveniently replied and taken the benefit which has invited the attention of the revenue in imposition of the demand including penalty. Filing of the monthly returns even as "Nil" wou....