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2024 (2) TMI 239 - HC - GSTCancellation of GST registration of petitioner - failure to pay any amount of tax, interest or penalty to the account of the Central/State Government beyond a period of three months from the date on which such payment becomes due - HELD THAT:- It is noticed from several petitions that are filed before this Court that all orders and notices which bear digital signatures display the name of “DS Goods and Services Tax Network 07”. Reference is also drawn by learned counsel for the petitioner to an order passed by the High Court of the Judicature at Bombay in DBS Tradelink and Advisors Pvt. Ltd. vs. The State of Maharashtra and Anr. [2022 (7) TMI 1229 - BOMBAY HIGH COURT] which refers to an order of Gujarat High Court dated 24.02.2022 [2022 (4) TMI 864 - GUJARAT HIGH COURT], pointing out to similar infirmities in the issuance of notices and orders. A direction was issued to the respondents to set their house in order. It appears that despite lapses of nearly two years, no remedial steps have been taken by the respondents. The Principal Commissioner, Goods and Services Tax/Special Commissioner, Goods and Services Tax as well as the Director of “DS Goods and Services Limited is requested to be connected through video conference on the next date of hearing i.e. 22.02.2024 at 12:30 PM.
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