2023 (12) TMI 595

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GST
HONOURABLE MR. JUSTICE SOUMITRA SAIKIA FOR THE PETITIONER : MR S K AGARWAL FOR THE RESPONDENT : SC, GST ORDER Heard Mr. S. K. Agarwal, learned counsel for the writ petitioner. Also heard Ms. M. Deka, learned counsel appearing on behalf of Mr. S.C. Keyal, learned Standing Counsel, GST, for the respondents. 2. The petitioner is a reputed Architect who undertakes and executes A .....

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..... t is submitted by the learned counsel for the petitioner that by order dated 20.01.2021 under reference No. ZA1801210719996, the GST registration of the petitioner was cancelled. The effective date of cancellation was 20.01.2021. The petitioner filed an appeal before the appellate authority on 31.03.2023 against the cancellation of the GST registration. The appeal filed by the petitioner also came .....

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..... the GST regime, the petitioner was required to pay the necessary dues under the CGST or SGST as the case may be or both. These statutory dues are required to be paid by all entities who are registered under the GST regime. Such payments of statutory due(s) contribute towards the revenue collection by the Union. If the petitioner is not included within the GST regime, then any statutory dues that m .....

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..... the assessee had approached the statutory appellate authority for redressal of their grievances which however was rejected by the appellate authority. This Court is therefore of the view that since similar such orders have been passed by this Court as well as other Co-ordinate Benches, it will serve no purpose to keep the present writ petition pending. This present writ petition can also be dispos .....

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