2020 (11) TMI 711

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....te. In view of the urgency, the matter is taken up virtually. CAN 1 of 2020 (Old CAN No. 4804 of 2020) is disposed of. The petitioner carries on business under the Trade Name of SAWARIYA STEEL INDUSTRIES. It is a proprietorship business. The petitioner carries on business from his office at 3C/H/5, Chhatu Babu Lane, Kolkata - 700014. A show cause notice dated February 4, 2020 was served upon th....

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....ber 26, 2019 and no opportunity of hearing was given to the petitioner. Aggrieved, the petitioner has moved this Court. Mr. Majumdar, learned Additional Advocate General submits that the petitioner has invoked the writ jurisdiction of this Court without exhausting the alternative remedy prescribed under the Goods and Services Tax Act, 2017. He refers Sections 29, 30 and 107 of the said Act and Ru....

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....prerogative writ and allow the prayer of the petitioner to set aside the order of cancellation in view of the provisions of Sections 30 and 107. Section 30 of the GST Act provides that a party aggrieved by an order of cancellation may apply for revocation of cancellation. The apprehension of the petitioner that the entire claim would have to be deposited if the petitioner takes recourse to Section....