2020 (7) TMI 135

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.... SC, Central Board Of Excise And Customs, Sri P Vijayakumar Asgi Sri I Sheela Devi SC JUDGMENT The petitioner, a managing partner of firm under the name and style "Golden Traders" in Malappuram District, is dealing with the trading of areca-nut. The petitioner has been issued registration under the Central Goods and Services Tax Act- 2017, for the purpose of assessment of GST and had been filing....

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.... It is in these circumstances, the petitioner has approached this Court for a direction to consider the representation for certain relaxed measures promulgated by GST, as the threat of initiation of coercive measures in the absence of payment of the demand is writ large. 4. Smt.Sheela Devi, the learned counsel for the GST accepts notice and supports the demand notice but do not deny certain morat....