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2021 (8) TMI 915 - HC - GSTCancellation of registration of petitioner - suppression of facts or not - reasons to believe - HELD THAT:- The core provision of Section 67 is that the proper officer has to have reasons to believe that the taxable person has suppressed any transaction - In the instant case, because of the aforementioned circumstance, it is an admitted position of the petitioner as well as the respondents that the petitioner assessee is unable to submit his returns as well as to pay the taxes for the period subsequent to January, 2018 as because the earlier issue raised in M/S RAMKY TK JV VERSUS THE UNION OF INDIA AND 4 ORS. REP BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, THE COMMISSIONER OF STATE TAXES KAR BHAWAN GANESHGURI, THE COMMISSIONER OF CENTRAL GST GST BHAWAN KEDAR ROAD, COMMERCIAL TAX OFFICER (EARLIER KNOWN AS THE SUPERINTENDENT OF TAXES) , COMMERCIAL TAX OFFICER (EARLIER KNOWN AS THE SUPERINTENDENT OF TAXES) [2020 (10) TMI 1271 - GAUHATI HIGH COURT] has not been adjudicated. The issue raised in this writ petition is intricately connected with the issue mentioned in the case above and a decision therein would determine the rights of the parties as regards the issue raised in this writ petition. The circumstance narrated above gives a prima-facie indication that it cannot be an independent cause of action beyond the issue raised in the said order, which requires a separate consideration of its own. List the matter immediately on the expiry of two weeks.
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