2020 (9) TMI 211

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..... r : Atul Kumar Shahi For the Respondent : A.S.G.I.,Ramesh Chandra Shukla ORDER Heard Sri Atul Kumar Shahi, learned counsel for the petitioner and Sri R.C. Shukla, learned counsel for the respondent department. Sri R.C. Shukla, learned counsel for the respondents has not been able to obtain instructions for a period of two months. His prayer for further one week time to obtain instructions is t .....

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..... officer namely Office of the Principal Commissioner, Central Goods & Services Tax, Meerut had passed an order dated 24.12.2019 revoking the cancellation of registration of the firm under the Act of 2017. Despite revocation of the order of cancellation, the bank account provisionally attached by the order dated 06.09.2019 has not been released. The result is that the petitioner has not been able t .....

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..... espondents to provide the necessary instructions reflects very poorly on the functioning of the Revenue. The purpose of the Revenue department is to ensure efficient collection of revenue as per law. Failure to assist the court with proper instructions delays adjudication and leads to harassment of the assessee. Such conduct can have an adverse impact on the business environment of the country. T .....

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