Rohit Enterprises Vs Commissioner, State Tax
Date: February 16, 2023
Subject Matter
Order cancelling registration quashed subject to taxpayer filing all pending returns and paying the dues
Summary
The provisions of GST enactment cannot be interpreted so as to deny right to carry on Trade and Commerce to any citizen and subjects. The constitutional guarantee is unconditional and unequivocal and must be enforced regardless of shortcomings in the…
[Judgment per : S.G. Chapalgaonkar, J.]. - Rule. Rule is made returnable forthwith. The petition is heard finally, with the consent of the learned counsel for the parties. 2. The petitioner approaches this Court under Article 226 of the Constitution of India with following prayers :- (B) That the order passed in Appeal no. DC/APP/E-001/ABAD/GST/323/2022-2023 Dy Commissioner (Appeal) Aurangabad may…