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ALLYSSUM INFRA vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
DEVAN M. DESAI
Pet. Counsel
Abhay Y Desai
Res. Counsel
Hetvi H Sancheti

Petitioner / Applicant

ALLYSSUM INFRA
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Apr 17, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 23556 of 2022

Citation

2023(4) TAXREPLY 7304
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Abhay Desai for the petitioners and learned advocate Ms. Hetvi Sancheti for the respondents-department. 2. The petitioner, which is a partnership firm engaged in the business of real estate projects, has challenged in this petition order of cancellation of its Goods and Services Tax Registration. The Goods and Services Tax registration of petitioner came to be cancelled on the ground that the petitioner did not file Goods and Service Tax returns. 2.1 While the order was passed on 11.1.2022, the effect thereof was given from 10.09.2021. 3. When the petition came up for consideration, it was pointed out by learned advocates that the competent authority under the Goods and Services Tax Act, 2017 have issued notification No. 3/2023 dated 31.3.2023. It is contemplated in the said notification that on conditions being fulfilled, the cancellation of registration effected on the ground of no....

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