2024 (9) TMI 1344 - HC - GST

Challenge to assessment order - cancellation of registration of the petitioner - HELD THAT - The impugned orders can be set aside and the matter can be remitted to the file of the Jurisdictional Assessing Authority, namely the 1st respondent. It is inclined to do so taking into consideration the fact that the registration of the petitioner had been cancelled in the month of December 2021 and also taking into consideration the submission of the learned counsel for the petitioner that the petitioner had also stopped business thereafter. This writ petition will stand ordered directing that if the petitioner remits a sum of Rs.10 lakhs towards the GST liabilities for the months of July and August of 2017, within a period two weeks from the date of receipt of a certified copy of this judgment, Exts.P5, P5(a), P6 and P6(a) orders will stand set aside and the matter will stand remanded to the files of the 1st respondent, who shall pass fresh orders, after affording an opportunity of hearing to the petitioner. Petition disposed off.

Summary

The petitioner challenged assessment orders under CGST/SGST Acts due to cancellation of registration. Court remitted the matter to Assessing Authority on condition that petitioner pays Rs.10 lakhs towards GST liabilities for July and August 2017 within two weeks. Failure to pay will result in loss of benefit.