2021 (10) TMI 372 - GST

Seeking for reverting/changing back the nature of levy to be imposed on the petitioner from regular to composition levy w.e.f. 01st January, 2020 - HELD THAT:- Admittedly, petitioner’s representation seeking reversion from regular to composition levy is pending consideration before the respondent No. 2. Moreover, as the show cause notice dated 08th February, 2021 has been rescinded, this Court directs the respondent No. 2 to consider petitioner’s representation for reversion from regular to composition levy within two weeks and if it finds that the petitioner fulfils the eligibility criteria, then it should recommend petitioner’s case to the GSTN forthwith.

The present writ petition along with pending application stands disposed of.