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2021 (1) TMI 491 - HC - GSTLegality and validity of the best judgment assessment orders - Cancellation of registration of petitioner - Cancellation of registration has been challenged on the ground that it does not indicate or acknowledge payment of GST to the tune of ₹ 10,25,800.00 by the petitioner - section 62(1) of the Maharashtra Goods and Services Tax Act, 2017 covering the period from March, 2020 upto October, 2020 - HELD THAT:- Impugned cancellation of registration dated 24.12.2020 is hereby stayed. Further, no coercive steps further to the best judgment assessments shall be taken against the petitioner in the meanwhile. Stand over to 16.03.2021.
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