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2022 (6) TMI 422 - HC - GSTCancellation of registration of petitioner - Jurisdiction - power to suspend registration during the pendency of proceedings for cancellation of registration - Applicability of Sub-Section 1 of Section 29 of the Act of 2017 or not - HELD THAT:- If a drastic power of suspension of registration even during pendency of the proceedings has been conferred on the authority under the Statute, the proceedings itself are required to be brought to its logical conclusion one way or the other in a time bound manner and merely because the Statute does not provide any limitation for completion of proceedings, the authority cannot be allowed to sit over the matter and leave the person to suffer suspension of registration and all consequences to follow where the entire operations are brought to suspension. The authority was required to decide the matter one way or the other within a reasonable time. The respondent No.3 are directed to conclude the proceedings within an outer limit of 15 days from the date of receipt of the copy of this order - petition disposed off.
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