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Present writ petition has been filed against the order whereby the authority has cancelled the registration of the petitioner under the Central Goods and Services Tax Act, 2017. The writ petition is disposed of with a direction, that the suspension of the registration of petitioner may remain in force for a period of one month, in the first place. In the meanwhile, the respondent may issue a fresh show-cause notice to the petitioner.

The petitioner has filed the present petition impugning paragraph No. 4 of a circular dated 01.03.2018, being Circular No. 34/8/2018- GST by which the petitioner is compelled to pay GST in respect of certain services, that are a part and parcel of the service of distribution of electricity, which is exempted from payment of GST. Held that the requirement to collect GST from its consumers and deposit the same with the concerned GST authorities does not arise.

The petitioner has filed the present petition impugning an order whereby the petitioner’s GST registration was cancelled with retrospective effect from 01.07.2017. The impugned order does not set out any reason for cancelling the petitioner’s registration except stating that no reply was received to the SCN. It is the petitioner’s case that it had stopped its business in the year 2019 and applied for the cancellation of GST registration with effect from 28.11.2019. In these circumstances there are no grounds in the impugned order setting out any reason for the cancellation of GST registration with retrospective date, that is, 01.07.2017. This court direct that the cancellation of the petitioner’s GST shall take effect from 28.11.2019 and not from 01.07.2017.

The petitioner has filed the present petition impugning an order passed by the respondent cancelling the petitioner’s GST registration with effect from 20.03.2021. The respondent had issued the SCN proposing to cancel the petitioner’s GST registration on the ground that registration obtained by means of fraud, wilful misstatement or suppression of facts. The present petition is allowed and the impugned order is set aside and the petitioner’s GST registration is directed to be restored forthwith.

The instant writ petition has been filed by the petitioner challenging the show cause notices on the ground that Section 6 of the CGST/SGST Act prohibits the Centre and the State to exercise the jurisdiction simultaneously. Notice issued to respondent.

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