2025 (1) TMI 721

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....R : MR. A K GUPTA, MR. R K MAHANTA,MR. R S MISHRA FOR THE RESPONDENT : DY.S.G.I., SC, GST ORDER Heard Mr. R.S. Mishra, learned counsel for the writ petitioner. Also heard Mr. S. C. Keyal, learned Standing Counsel, GST, for the respondents. 2. The petitioner is engaged in execution of works contract and is an assessee registered under the provision of GST Act, 2017 and has GST Registrat....

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....ion was 07.03.2024. The petitioner decided to approach the appellate Authority under Section 107 of the CGST Act, 2017 R/W Rule 108 of CGST Rules, 2017 for invocation of cancellation of the GST Registration. But subsequently petitioner realised that since the order of cancellation of GST was passed on 07.03.2024 and the time limit for filing the appeal has already been elapsed and the appellate Au....

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....aged in execution of works contract. Under the GST regime, the petitioner was required to pay the necessary dues under the CGST or SGST as the case may be or both. These statutory dues are required to be paid by all entities who are registered under the GST regime. Such payments of statutory due(s) contribute towards the revenue collection by the Union. If the petitioner is not included within the....

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.... some matters, the assessee had approached the statutory appellate authority for redressal of their grievances which however was rejected by the appellate authority. This Court is therefore of the view that since similar such orders have been passed by this Court as well as other Co-ordinate Benches, it will serve no purpose to keep the present writ petition pending. This present writ petition can....