9911796707
TMI Blog2023 (6) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand notices be rectified. But instead of doing so, the petitioner waited for three years and, thereafter, approached this Court challenging the assessment orders passed by the authority on 17.03.2020 for 2017-18 and 29.07.2021 for 2018-19. But the assessment order is very clear that the petitioner has been issued with a provisional ID for enrolment on the common portal, but he has failed to enroll on the common portal. Therefore, the provisional certificate of registration was cancelled as per the provision contained in Section 139 (1) of the CGST/OGST Act. The rate of GST for works contract service has been prescribed in Sl.No.3 of the Notification No.11/2017 Central Tax (Rate) dated 28.06.2017 of Ministry of Finance, Govt. of India a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authority by issue of DRC-07 dated 18.10.2019, which was rectified vide order dated 17.03.2020, which the petitioner claimed that he is not liable to pay. Again, vide notice dated 17.03.2020 pertaining to 2018-19 under Annexure-8 series the demand has been raised vide assessment order dated 29.07.2021 pursuant to notice dated 17.03.2020 issued under Section 63 of the OGST Act. Therefore, the petitioner has approached this Court by filing the present writ petition. She also brought to the notice of the Court the assessment order dated 29.07.2021 and contended that the petitioner has provisional ID for enrolment on the common portal, but the authority has assessed on the basis of provisional ID, which the petitioner was not aware. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned indicating that the demands raised are erroneous and, as such, in view of the dues already paid vide Annexure- 5 series, the demand notices be rectified. But instead of doing so, the petitioner waited for three years and, thereafter, approached this Court challenging the assessment orders passed by the authority on 17.03.2020 for 2017-18 and 29.07.2021 for 2018-19. But the assessment order is very clear that the petitioner has been issued with a provisional ID for enrolment on the common portal, but he has failed to enroll on the common portal. Therefore, the provisional certificate of registration was cancelled as per the provision contained in Section 139 (1) of the CGST/OGST Act. The rate of GST for works contract service has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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