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ODISHA HIGH COURT [Sanjay Singal, Hardev Chand Verma, Ravi Prakashgoyal Vs Union of India and Others]

The Court is of the view that since the adjudication proceedings are yet to commence, the better course would be to permit the Petitioners to raise all the pleas that they have urged in the present petitions in their reply to the impugned SCN that has been challenged in these writ petitions and for the adjudication proceedings to be concluded in a timebound manner

MADRAS HIGH COURT [Space Euro Solutions Private Limited Rep By Its Director Gnanaselvam Vs The Assistant Commissioner (ST), Deputy Commissioner ]

As the appellate authority has dismissed the appeal on the ground of limitation, this Court finds no ground to interfere with the impugned order however it is made clear that this writ Court is not expressing any view or opinion on the merits of the matter and it is also made clear that it is open to the writ petitioner to apply afresh for registration and if the writ petitioner chooses to apply afresh for registration, the application shall be processed on its own merits and in accordance with law.

ALLAHABAD HIGH COURT [Skyline Automation Industries Vs State of U.P. and Another]

The challenge in the present writ petition is to the order passed under section 74(9) of CGST Act. Present writ petition deserves to be allowed, as admittedly for initiation of proceedings against the petitioner a notice as provided for under Rule 142(1A) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained by the officer.

CALCUTTA HIGH COURT [Vaishnodevi Advisory Pvt. Ltd. Vs Dy. Commissioner Central Goods & Services Tax ]

The instant writ petition has been filed by the petitioner against the judgment and order dated 12.12.2022 passed by the Joint Commissioner, CGST

ALLAHABAD HIGH COURT [Pushpendra Singh Vs Union of India and 2 Others]

The present petition has been filed challenging the show cause notice issued to the petitioner by Assistant Commissioner/Superintendent under Section 29 of CGST Act, 2017 whereby respondent has suspended the registration of the petitioner exercising his power under the second proviso to Section 29(2) of CGST Act, 2017. It has been argued by the petitioner that the registration of the petitioner has been suspended by the respondent without recording any opinion as stipulated under Rule 21A (2) of the CGST Rules, 2017. As the petitioner has already submitted his reply to the show cause notice, it would serve no purpose to keep the petition pending and therefore, the petition is disposed of with a direction to the respondent to complete the proceedings.

ALLAHABAD HIGH COURT [Shiv Trading Vs State of U.P. and 2 Others]

Heard Shri Pranjal Shukla, learned counsel for the petitioner and learned ACSC for the State - respondent.

RAJASTHAN HIGH COURT [Kanika Vishnoi Vs Union of India and Others]

The petitioner is given liberty to file appeal against cancellation of GST registration to the competent authority. Upon such appeal being filed, the same shall be considered and decided on all aspects in accordance with law excluding the bar of limitation in preferring the appeal by the petitioner.

PATNA HIGH COURT [K Ramchandra Rao Transmission and Projects Private Limited Vs The Union of India]

Petitioner has prayed to issue a Writ in the nature of Certiorari for quashing the letter issued by Assistant Commissioner whereby on account of nonpayment of interest, the registration of the petitioner company has been suspended and also quashing of Show Cause Notice for cancellation of Registration on the ground that there is neither adjudication order nor proper Show Cause Notice, thereby the action of the respondent is in blatant violation of principles of natural justice and contrary to the procedure prescribed under GST Act. This court disposed of the writ petition on mutually agreeable terms

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