2021 (10) TMI 372

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..... nsideration before the respondent No. 2. Moreover, as the show cause notice dated 08th February, 2021 has been rescinded, this Court directs the respondent No. 2 to consider petitioner s representation for reversion from regular to composition levy within two weeks and if it finds that the petitioner fulfils the eligibility criteria, then it should recommend petitioner s case to the GSTN forthwith .....

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..... l for petitioner states that though the petitioner is not engaged in any interstate outward supply of goods, yet it has been registered as an interstate supplier. Mr. Satyakam, learned counsel for the respondent No. 2 states that the petitioner was registered as an interstate supplier at petitioner s own request. He, however, clarifies that the show cause notice dated 08th February, 2021 has be .....

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..... two weeks and if it finds that the petitioner fulfils the eligibility criteria, then it should recommend petitioner s case to the GSTN forthwith. In the event such a recommendation is made to the GSTN by the respondent No. 2, the same shall be given effect to within a further period of two weeks. In view of the aforesaid directions, the present writ petition along with pending application st .....

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