2023 (8) TMI 1603 - HC - GST

Imposition of tax liability - order of cancellation of registration shows tax as NIL on account of which the matter could not have been revisited by the same authority subsequent in point of time by virtue of the impugned order - no opportunity was granted to the petitioner - HELD THAT - Issue notice for final disposal returnable in four weeks.

Summary

In the case before the Bombay High Court, the petitioner challenges the imposition of tax liability by an authority's order dated April 6, 2022. The petitioner raises two main arguments:

1. The authority had previously cancelled the registration on August 2, 2019, indicating a tax liability of NIL, suggesting that the authority should not have revisited the matter at a later date.
2. The petitioner contends that no opportunity was given to present their case before the issuance of the impugned order, referencing specific documents to support this claim.

The court has issued a notice for the final disposal of the case, returnable in four weeks, and instructed the petitioner to serve the respondents through all legally permissible methods, including "hamdast."