TMI Blog2023 (3) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... Central GST and Central Excise, Patna, The Superintendent, CGST, Phulwarisharif Range, Patna - 2023 (3) TMI 932 - PATNA HIGH COURT - TMI - Cancellation of GST registration of petitioner - non-payment of interestRule-22(1)/Sub- Rule-(2A) of Rule-21A of CGST Rules - quashing of Show Cause Notice dated Nil on the ground that there is neither adjudication order nor proper Show Cause Notice - violati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S.G., Mr. Anshuman Singh, CGC, Mr. Amarjeet, Advocate And Mr. Sriram Krishna, Advocate ORAL JUDGMENT HONOURABLE THE CHIEF JUSTICE Petitioner has prayed for the following relief(s):- i) To issue a Writ in the nature of Certiorari for quashing the letter being no. 1172 dated 08.08.2022 issued by the Assistant Commissioner, Central GST Central Excise, Patna (West) Division wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th principles of natural justice. iii) To issue a Writ in the nature of Mandamus commanding the respondents not to initiate or take any coercive measure for the recovery of any amount of interest till the matter attains finality as per prescription of law. iv) To any other relief or reliefs to which the petitioner company is entitled in the facts and circumstances of the case. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pposing the such contention, Dr. K.N.Singh, learned Addl. Solicitor General, appearing on behalf of the Revenue, seeks reliance upon the judgment dated 18.10.2022 passed by the High Court of Jharkhand at Ranchi in W.P(T) No. 23 of 2022, titled as M/s RSB Transmissions (India) Limited Vs. Union of India Ors. , in which way matter needs to be decided by the adjudicatory authority. Also, petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in terms of and pursuant to the notice to show dated 07.07.2022 (Annexure-1, Page 26). (ii) Liberty reserved to the petitioner to take recourse to such other remedies, as are otherwise available in accordance with law, should the need so arise. (iii) We have not expressed any opinion on merits of the matter. All issues are left open. Petition stands disposed of in the aforesaid terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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