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2022 (3) TMI 85 - KERALA HIGH COURTCancellation of GST registration - Seeking extension of time for payment of their amounts due, which is pending consideration - non-filing of return for a continuous period of six months - HELD THAT:- A direction can be issued to the Commissioner to dispose of Exhibit P1 within a time frame until such time, Exhibit P8 proceedings can be directed to be kept in abeyance. The writ petition is disposed of directing the Commissioner of State Goods and Services Tax Department - 3rd respondent to finalise Exhibit P1 within three weeks from the date of receipt of a copy of this judgment. Petitioner is directed to appear before the 4th respondent on 24.01.2022 as directed therein and appraise the situation of pendency of the application before the Commissioner.
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