2020 (8) TMI 485

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r.N.K.Sharma, Advocate. Respondents Through: Mr.Harpreet Singh, Advocate. O R D E R C.M.Nos.19283/2020 19285/2020 Exemption allowed, subject to all just exceptions. Accordingly, the applications stand disposed of. W.P.(C) No.5344/2020 C.M.No.19284/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on, he relies upon a judgment of the Gujarat High Court in M/s Patran Steel Rolling Mill vs. Assistant Commissioner of Sale Tax, 2018 TOIL-2937 HC AHM-GST, wherein it has been held that in accordance with Section 83(1) of Central Goods and Services Tax Act, the Commissioner must record the reasons in writing to the effect that the petitioner would not be in a position to pay taxes after assess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X