2021 (2) TMI 692

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....s : Mr. K. K.Maiti, Ms. Aishwarya Rajyashree ORDER The petitioner was allowed to file its returns under the Central Goods and services Tax, 2017 (hereinafter referred to as CGST Act) as also under the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as SGST) as a composite dealer on and from December, 2017, even after the CGST Act and the SGST Act became operational. Thi....

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....er could have filed its returns as a regular taxpayer and having not done so, is a defaulter. The fact remains that to change the status of a taxpayer and in the instant case, that of the petitioner, a procedure is laid down. The authority concerned without adopting such procedure cannot change the status of the petitioner. The respondents at the present, have not been able to show any proceedi....