TMI Blog2021 (1) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 62(1) of the Maharashtra Goods and Services Tax Act, 2017 covering the period from March, 2020 upto October, 2020 - HELD THAT:- Impugned cancellation of registration dated 24.12.2020 is hereby stayed. Further, no coercive steps further to the best judgment assessments shall be taken against the petitioner in the meanwhile. Stand over to 16.03.2021. - WRIT PETITION (L) NO.9612 OF 2020 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner submits that respondents have made assessment for a period during which the lock-down was in force and there was hardly any business activity of the petitioner. Despite this, petitioner had paid an amount of ₹ 10,25,800.00 on 14.12.2020 which aspect has not at all been considered by the respondents. 3.1. Cancellation of registration has been challenged on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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