Mayank Sikarwar Vs State of U.P
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- July 7, 2020
- Type:
- Writ Petition
- Members:
- Siddhartha Varma
Subject
Cancellation of Registration set aside in view of Removal Of Difficulty Order-01/2020 dt 25.6.2020
Summary
In view of Removal of Difficulty Order-01/2020 dt 25.6.2020, the order dated 10.1.2020 passed by the Assessing Authority and the Appellate Order dated 13.2.2020 are set aside. The application dated 7.12.2019, which was filed by the petitioner for the…
Judgement
The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 19.9.2019 under Section 29(2)(c) of the Goods and Services Tax Act, 2017(hereinafter referred to as ‘the Act), the petitioner filed an application for the revocation of the cancellation order. When, however, the application was rejected on 10.1.2020, the petitioner fi…