Durga Raman Patnaik Vs Additional Commissioner(Appeals), Central Tax
Date: October 13, 2022
Subject Matter
Proper officer to grant opportunity to petitioner and take all steps to revive GST registration
Summary
Refusing to decide the challenge against order of cancellation of registration on the ground of limitation would be counter­productive approach as the taxable person is deprived to carry on business in the sense that no tax invoice can be raised.…
1. The petitioner, proprietorship concern of Sri Durga Raman Patnaik with legal name and trade name “DURGA RAMAN PATNAIK” registered under the provisions of the Central Goods and Services Tax Act, 2017 (referred to as “CGST Act”), while assailing the Order dated 07.10.2021 passed in Appeal bearing No.228/BBSR-GST/APPEAL/2021 by the Additional Commissioner, GST (Appeals) (fo…