9911796707
TMI Blog2024 (10) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... e returns under Section 39 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- A perusal of the impugned order dated 14.04.2024 would show that the said order is passed by a quasi judicial authority. The effect of the said order would be that in absence of a registration, the Petitioner cannot carry out his business. Therefore, the effect of the said impugned order would entail civil con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned from a perusal of the writ petition are that the Petitioner herein was granted a registration under the Central Goods and Services Tax Act, 2017 and was issued a certificate on 24.12.2018. However, the Petitioner could not file his return as mandated under law. A Show Cause notice was issued on 05.09.2023 by the Respondent No.3 asking the Petitioner to Show Cause as to why his registration sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd. 5. A perusal of the impugned order dated 14.04.2024 would show that the said order is passed by a quasi judicial authority. The effect of the said order would be that in absence of a registration, the Petitioner cannot carry out his business. Therefore, the effect of the said impugned order would entail civil consequences. 6. In the backdrop of the said, if this Court peruses the order, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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