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MADRAS HIGH COURT [Jey Tech Moulds Dies, Rep By Its Proprietor, Jeyasinghthangadurai Vs The Deputy Commissioner ]

The respondents are directed to consider the representation of the petitioner and de-freeze the petitioner`s bank account, upon the production of proof of deposit of Rs. 83,000/- or 10% of the total demand made by the respondent.

WEST BENGAL-AAR [Cabcon India Limited .....Appellan Hon`ble Justice Tanisha Dutta and Joyjit Banik]

The question on which advance ruling is sought by the applicant is not covered under any of the clauses under sub-section (2) of section 97 of the GST Act. This authority is of the view that there may not be any reason to accept the application made by the applicant for pronouncement of ruling. The application, therefore, is rejected.

GAUHATI HIGH COURT[Sanjoy Nath .Vs The Union of India and 2 Ors, The Principal Commissioner CGST Central]

he petitioner was issued a show cause notice asking him to show cause as to why the registration certificate issued under the CGST Act in his favour should not be cancelled due to non-furnishing of returns in terms of Section 39 of the CGST Act, 2017 for a continuous period of six or more months. This writ petition is disposed of by providing that the petitioner shall approach the concerned authority within a period of two months from today seeking restoration of his GST registration.

WEST BENGAL-AAR [Cabcon India Limited Hon`ble Justice Tanisha Dutta and Joyjit Banik]

The question on which advance ruling is sought by the applicant is not covered under any of the clauses under sub-section (2) of section 97 of the GST Act. This authority is of the view that there may not be any reason to accept the application made by the applicant for pronouncement of ruling. The application, therefore, is rejected.

BOMBAY HIGH COURT [Cart2india Online Retail Pvt. Ltd. Vs Union of India, Through Secretary, Ministry of Finance]

This petition under Article 226 of the Constitution of India is filed assailing the order whereby the petitioner has been directed to pay tax along with interest and penalty. This court is of the considered opinion that interest of justice would require that the petitioner be granted an opportunity of being heard after which an appropriate order be passed by the State Tax Officer in accordance with law.

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Technical analysis has been published for ACLGATI

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