It is erroneous to assume that the application, which is accompanied by the documents as specified under Rule 89(2) of the Rules, is required to be treated as complete only after the taxpayer furnishes the clarification of further documents as may be required by the proper officer and that too from the date such clarification is issued

Format of NOC for GST Registration Certificate

Reply of Notice For Cancellation of Registration After Suspension Under Rule 21A

Reply of Notice Issued Under Section 29 For Cancellation of Registration

Reply to the notice received for non-filing of GSTR-3B

A writ of mandamus is issued to respondent to dispose of the petitioner`s refund claim application in light of the observations made above and to pay up the amount of refund claim together with statutory interest, within a period of three months from today.

Once the refund application has been processed and or the order passed, which has attained finality, the respondents cannot escape the plain effect of the same. They also cannot escape the liability of interest that arises on noncompliance of the same.

The petitioner is directed to make a fresh application for a refund in terms of Circular No. 125/44/2019-GST. The impugned order is quashed and set aside.

In the present case, since the substratum of the charge in the proceedings under Section 74 of the Act stood wiped out in entirety, order passed with reference to proceedings under Section 130 of the Act, there survived no jurisdictional fact as may have given rise to the adjudication proceedings, on the same facts. The impugned order and the impugned notices issued by the respondent are set aside.

The petitioner has filed the present petition, impugning orders whereby the petitioner’s bank accounts were attached. This court considers it apposite to dispose of the present petition by directing the concerned bank to not interdict the operation of the petitioner’s bank account on account of any of the orders of provisional attachment.

This petition challenges the provisional attachment of bank accounts. As the legal issues as raised in the petition in the context of Section 83 of the CGST Act are concerned, this court is of the opinion that the petition would require final hearing.

This Commission finds that the provisions of Section 171 (1) of the CGST Act, 2017 are not attracted in the case of other projects of the Respondent and therefore the present proceedings are hereby dropped