This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration. The petitioner submitted that the order for cancellation of registration has been passed without any application of mind. This court is of the view that the orders impugned herein are liable to be set aside.

The petitioner has filed the instant petition under Section 439 Cr.PC with a prayer to grant regular bail. The petitioner is ordered to be released on bail subject to his furnishing bail bonds/surety bonds to the satisfaction of the trial Court/Duty Magistrate/Chief Judicial Magistrate.

In this writ petition, the petitioner challenges the assessment orders pertaining to assessment years 2017-18. The petitioner submits that the impugned assessment order was issued without considering the petitioner`s replies and that such orders disclose non-application of mind. This writ petition is allowed and the orders impugned herein are quashed. As a corollary, this matter is remanded for reconsideration by the Assessing Officer.

By means of the present writ petition the petitioner has challenged the assessment order creating demands of Rs. 2,85,58,320/- against the petitioner. In the present case not providing copy of the SIB report has severely prejudiced the case of the petitioner and accordingly on this ground alone the proceedings are arbitrary being in violation of the principles of natural justice. The matter is remitted back to the adjudicating authority to provide the petitioner a copy of the SIB report and any other material which forms basis of the demands issued against the petitioner.

No. Clean Energy Cess is being repealed. Coal, however, will be subject to compensation cess @ Rs 400/- per tonne

Deemed credit will be available for all stock procured within a 1 year period

1. Petitioner impugns order dated 09.01.2023 whereby the GST registration of the petitioner has been cancelled. Petitioner also impugns the order dated 16.01.2024 whereby the application of the petitioner seeking revocation has also been dismissed.

1. Petitioner has filed the appeal impugning order of cancellation of registration dated 15.12.2021 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 04.09.2021.

1. Heard Sri Rishi Raj Kapoor, learned counsel for the petitioner and the Standing counsel on behalf of the respondents.

The petitioner assails an order dated 16.08.2023 cancelling the GST registration of the petitioner. The petitioner was a registered person under applicable GST laws. According to the petitioner, he was unaware of the issuance of a show cause notice dated 15.06.2023 calling upon him to appear before the Commercial Tax Officer on 22.06.2023 in relation to the proposed cancellation of his GST registration. Since he was unaware of the show cause notice, it is stated that the petitioner did not reply thereto. Meanwhile, an intimation in Form GST DRC-01A was issued to the petitioner on 12.07.2023 in relation to the assessment period July 2017 to March 2018. The petitioner replied thereto on 27.07.2023. In these circumstances, it is stated that the petitioner was shocked to receive the impugned order of cancellation of his registration.

The petitioner assails an assessment order dated 09.10.2023. The petitioner is engaged in the business of providing technology enabled staffing and outsourcing services. As a registered person under applicable GST laws, the petitioner had filed its returns. In relation thereto, the petitioner first received a notice in Form GST ASMT-10. In response, the petitioner requested for an adjournment. Thereafter, an intimation in Form GST DRC-01A dated 11.07.2023 was received by the petitioner in respect of four issues. This was followed by the show cause notice in Form GST DRC-01 dated 18.08.2023. Once again, by citing the revamping of its tax team, the petitioner requested for an adjournment. However, the order impugned herein came to be issued. The present writ petition was filed in the said facts and circumstances.

1. Petitioner impugns the order dated 15.01.2024 whereby the GST registration of the petitioner has been cancelled with effect from 03.12.2021.