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2021 (9) TMI 727 - HC - GSTCancellation of registration of petitioner - not filing returns for a continuous period of six months - violation of section 29(2)(c) of GST Act - HELD THAT:- On consent, it is provided that petitioner would file an application under section 30 of the Act for revocation in terms of the notification before the third respondent. In the event, such an application is filed, the third respondent shall consider and decide the same on merits, by a reasoned and speaking order, without being influenced by the observation made/returned by the second respondent noted in the impugned order dated 26.07.2021. It is clarified that the appellate order shall abide by the order to be passed by the third respondent, Assistant Commissioner, Commercial Tax, Sector 4, Mathura. Petition disposed off.
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