2022 (2) TMI 1108

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....ENT : ADV. DR.THUSHARA JAMES, SR.GOVT. PLEADER JUDGEMENT Petitioner challenges a series of monthly assessment orders issued under section 62 of the Central Goods and Services Tax Act, 2017 (for short, 'the Act'). As per the impugned orders of assessment, produced as Ext.P3 and Ext.P3(a) to Ext.P3(r), it was stated that petitioner having failed to furnish returns in spite of notice unde....

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...., 2019 are without authority. 3. I have heard Smt.M.K.Hajara, learned counsel for the petitioner as well as Dr.Thushara James, learned Senior Government Pleader for the respondents. 4. A perusal of Ext.P6 order of cancellation of registration of the petitioner shows that the effective date of cancellation of registration is stipulated as 31.12.2017. However, the application for cancellation was ....

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....preferred by the petitioner as early as on 11.03.2020. Once the petitioner undertakes the remedy of a statutory appeal under section 107 of the Act, petitioner cannot thereafter turn around and approach this Court seeking reliance upon subsequent events, to avoid the mandatory pre-deposits. Such a practice, if permitted, would render the provisions of the statute redundant. The liability to make t....