2020 (8) TMI 328

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....G.I.,Anant Kumar Tiwari,C.S.C. ORDER SIDDHARTHA VARMA,J. The defects reported by Stamp Reporter are being ignored at the moment. Learned counsel for the petitioner may remove the defects as and when Covid-19 infection subsides. The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 24.12.2018 under Section 29(2)(c) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 25.6.2020, the relevant portion of the notification is being reproduced here as under:- "NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:- 1. Short title.- This Order may be called....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....azette Notification. Under such circumstances, the order dated 13.11.2019 passed by the Assistant Commissioner, Goods Sales Tax, Allahabad and the order dated 17.12.2019 passed by the Additional Commissioner (Appeal) Judicial Side IInd, State Goods and Service Tax, Prayagraj, are set aside. The application dated 24.10.2019 which was filed by the petitioner for the revocation of the cancellation....