Gurukrupa Enterprise Vs Superintendent, Ghatak
Date: November 30, 2022
Subject Matter
Registration to be restored as the petitioner was led to believe that he was not required to file the returns due to zero supplies
Summary
Two grounds in the instant case have been put forth before this Court, firstly, the zero supply leading the petitioner to believe that he was not required to file the returns and secondly that his consultant had not advised him correctly both of whic…
1 By way of the present petition, the petitioner seeks to invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India seeking to quash and set aside the order dated 31.01.2022 passed by the Commissioner (Appeals), GST & Excise and order dated 18.03.2021 passed by Superintendent, Ghatak 82, Range-19, Division-9 passed under section 29(2) of the Central Goo…