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2023 (7) TMI 1167

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..... TE GOODS AND SERVICE TAX, NODAL OFFICER IT GRIEVANCE REDRESSAL CELL CBEC MITRA GST CELL NEW DELHI (DELHI) - 2023 (7) TMI 1167 - MADHYA PRADESH HIGH COURT - TMI - Directions regarding compliance of order of High Court - post decisional hearing issued without complying with the direction by High Court - permission to allow amendment in the registration application by opening the GSTN Portal restri .....

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..... representation dated 20.05.2019 Annexure P/6 till now, then the Nodal Officer shall take a decision thereupon within a period of six weeks from the date of receipt of certified copy of this order and thereafter only the respondents shall proceed further in the matter pursuant to the notice dated 4.10.2022 - Till the decision by the Nodal Officer, the impugned notice dated 4.10.2022 shall be kept i .....

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..... ying with the direction passed in WP 26509/2018; (C) That the Respondent No. 5 be directed to permit the Petitioner to allow amendment in the registration application by opening the GSTN Portal restricted to the Petitioner. (D) That the Respondents be directed to allow rectification and further allow the Petitioner to regularize the credit of tax paid on purchases and to utilize the sa .....

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..... the aforesaid order but no decision on the same has been taken by the Nodal Officer till now and instead a notice dated 4.10.2022 Annexure P/1 has been issued to the petitioner. It is submitted that since the matter has not been decided by the Nodal Officer in terms of order passed by this Court, the impugned notice ought not to have been issued. Learned counsel for the respondent/State has po .....

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..... dated 20.05.2019 Annexure P/6 till now, then the Nodal Officer shall take a decision thereupon within a period of six weeks from the date of receipt of certified copy of this order and thereafter only the respondents shall proceed further in the matter pursuant to the notice dated 4.10.2022. Till the decision by the Nodal Officer, the impugned notice dated 4.10.2022 shall be kept in abeyance. T .....

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