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TMI Blog2020 (2) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... meanwhile, due to default in such payments, respondents have blocked the GST registration itself. It is for the petitioners to take necessary steps to ensure that due tax amounts are paid, so that, the default in that regard is not for more than a period of two months as envisaged in clause (b) of Rule 138E(1) of the Rules. In case the petitioners wish to prosecute statutory appeals to impugn the assessment orders for the years concerned, it is for the petitioners to avail such remedies, in accordance with law. Petition disposed off. - WP(C).No.1715 OF 2020(L) - - - Dated:- 31-1-2020 - THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS PETITIONER: SRI.K.I. SAGEER IBRAHIM RESPONDENT: DR. THUSHARA JAMES, GOVT. PLEADER JUDG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of mandamus or any other appropriate writ order or direction directing the respondents to permit the petitioners to purchase goods and other articles with their GST registration bearing registration Nos. 32DUFPS9862A1ZH AND 32AAFPU8050RIZ2 without any kind of obstruction.'' 3. Heard Sri.K.I.Sageer Ibrahim, learned counsel appearing for the petitioners and Dr.Thushara James, learned Government Pleader for the respondents. 4. It is the admitted case of the petitioners that they have not paid the tax dues pursuant to the assessment orders rendered in this case for the respective assessment years and that petitioners would contend that petitioners will be prosecuting statutory appeals to impugn the legality and correctness of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be recorded in writing, by order, in Form GST EWB-06, allow furnishing of the said information in Part A of Form GST EWB-01, subject to such conditions and restrictions as may be specified by him: Provided further that no order rejecting the request of such person to furnish the information in Part A of Form GST EWB- 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard: Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner. Explanation: For the purposes of this rule, the expression Commissioner shall mean the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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