2021 (9) TMI 1003

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.... 2. This petition under Article 226 of the Constitution of India is preferred by the petitioner company, which is a private limited company duly registered in Goods and Service Tax Act. Its principal place of business is at Vadodara and is having GSTIN as 24AABCN5901B1Z4. The said company is engaged in the business of manufacturing and selling of chemicals from the year 2002. 3. According to the petitioner on 25th October, 2019 it acquired a lease hold rights for plot at GIDC, Bharuch. As the pandemic due to Covid-19 virus has affected the businesses, it also had created a negative impact on the petitioner's business, therefore, chose to transfer the lease hold rights on the property to other person and shut the business. Accordingly, ....

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....plied to. The petitioner has also preferred an appeal as online appeal was not been permitted. According to him there is no number given to the said appeal. Section-107 of CGST Act provides for appeal to the authority, whenever the person is aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. He placed reliance upon the decision in case of Bhawani Textile through Proprietor Jayesh Soni Vs. Assistant Commissioner in Special Civil Application no.16422 of 2020. 5. Notice returnable forthwith. Ms. Mehta, learned AGP waives service of notice on behalf of the respondent nos.1 and 2. At our request, Mr. Lodha, learned advocate waives service of notic....

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.....3 to provide technical assistance for giving effect to the direction of the Hon'ble Court in case there is any technical difficulty being faced by the respondent no.2 in following the direction of the Hon'ble Court. C. to issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; D. to award costs of and incidental to this application be paid by the respondent; 7. Noticing the short time before the redressal is necessary as has been made-out on account of the provisions of the CGST, and as the appeal is already filed physically, number which have not been given nor is reply to the communication has be....