2022 (12) TMI 1133

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.... TAXATION ORDER Heard Ms. N. Gogoi, learned counsel for the petitioner as well as Mr. V. Choudhury, learned standing counsel for the respondents. 2. The petitioner claims to be dealing in scrap business and is registered under the Goods and Service Tax, 2017. On 12.11.2022, the respondent no.3 issued a show-cause notice to the petitioner, informing him that in course of field inspection, ....

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....on 29 of the Assam GST Act envisages that cancellation and registration may be done if the business is not commenced within 6(six) months from the date of the registration. Hence, it is submitted that the cancellation of the registration of the business of the petitioner was done prior to the expiry of 6(six) months as the GST registration of the petitioner was provided w.e.f. 09.06.2022. Therefor....

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.... for availing remedy as prescribed under the provision of section 30(1) of the Assam GST Act, 2017. 6. As the petitioners have approached this Court within the period of limitation prescribed under section 30(1) of the Assam GST Act, the Court is inclined to provide that in the event the petitioner makes an application before the Officer empowered to deal with the prayer for revocation of cance....