Devendra Prasad Vs Assistant Commissioner, State Tax
Date: December 16, 2022
Subject Matter
Petitioner allowed to file the application for revocation despite being time barred
Summary
Since, the petitioner failed to furnish returns for a continuous period of six months and show cause notice has been sent to him, it is directed that the petitioner shall file an application for revocation under Section 30 of the CGST Act in terms of…
Upon hearing the learned counsel for the parties, the Court has passed the following order:- 1. By filing this writ petition, the petitioner has prayed for the following reliefs:- a. Issue a writ, order or direction in the nature of Certiorari quashing the impugned Show Cause Notice for Cancellation of Registration bearing Reference No. ZA051120004672B dated 06.11.2020 (Annexure No. 2) issued by t…