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2023 (3) TMI 932 - PATNA HIGH COURTCancellation of GST registration of petitioner - non-payment of interestRule-22(1)/Sub- Rule-(2A) of Rule-21A of CGST Rules - quashing of Show Cause Notice dated Nil on the ground that there is neither adjudication order nor proper Show Cause Notice - violation of principles of natural justice - HELD THAT:- Tpetitioner is ready and willing to deposit 25% of the impugned demand payable as interest, which offer is not accepted by the Revenue in view of the law laid down in M/s RSB Transmissions (India) Limited [2022 (11) TMI 483 - JHARKHAND HIGH COURT]. At this stage, learned counsel for the petitioner states that petitioner’s request for adjudication is pending before the said authority may be directed to be decided expeditiously. The present petition is allowed on mutually agreeable terms.
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