The learned counsel for the Petitioner had already made it clear on 8 October 2024 that the Petitioner would not press for any relief in terms of prayer clauses (a) and (b) of this petition. Accordingly, Mr. Rastogi has made no submissions on prayer clauses (a) and (b) and the reliefs in those prayers are therefore rejected.

The petitioner herein is TVR Coach Builders in Karur District, a leading provider of comprehensive contracting and building services, specializes in delivering high-quality solutions that cater to Builders & Developers projects. The business operates as a proprietorship and is registered with GSTIN: 33AAEPR0924N1ZL. The Petitioner undertook several prominent government projects at Bangalore, Madurai and Coimbatore. That being the case, the Company has now ceased to exist.

The High Court dismissed the writ petition challenging a GST order citing non-exhaustion of the appellate remedy. It found the allegations of natural justice violations vague and directed the petitioner to approach the appellate authority, leaving all contentions open for adjudication.

The challenge in both these petitions is to the orders-in-original dated 18th December 2023 and 26th December 2023 made by the first Respondent and notification No. 09 of 2023-Central Tax dated 31st March 2023 issued by the third Respondent purporting to extend the limitation for passing the final order in respect of the concerned assessment year, i.e. A.Y. 2017-18.

This is yet another case where the Petitioner is attempting to bypass the practice of exhausting alternate remedies and taking chances with the Court processes.

This writ petition is directed against order dated 15.3.2024 passed by the respondents whereby GST registration of the petitioner has been cancelled.

commanding upon the respondents to restore the GST Registration of the petitioner in order to enable the petitioner to continue to do its business under the GST Registration No.20CWCPB9977P1ZO (as contained in Annexure-2);

Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties.

In this writ petition the petitioner has challenged the order dated 31.03.2023 passed by the Additional Commissioner, CGST & Central Excise, Guwahati, as well as the order dated 12.02.2024, passed by the Commissioner (Appeals), CGST & Central Excise, Guwahati, whereby the appeal preferred by the petitioner against the order dated 31.03.2023 has been dismissed on the ground of limitation. The petitioner has also challenged the validity of Rule 36(4) of the CGST/AGST Rules, 2017 claiming it violative of the provisions of the CGST and AGST Act.

Ifci Tower, New Delhi, Delhi

National Pension System Trust, Nauroji Nagar, New Delhi

The court admitted the writ petition challenging the validity of Rule 36(4) of the CGST/AGST Rules, 2017. The petitioner argued that the rule violates the CGST Act and cannot be addressed by the Appellate Tribunal. The court noted the legal question’s significance and scheduled a hearing for further consideration.