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CREATIVE INDUSTRIAL SECURITY FORCE PVT. LTD. vs. UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Deepak Kr. Sinha
Piyush Poddar
Rakhi Sharma
Res. Counsel
Amit Kumar
Ashish Shekhar

Petitioner / Applicant

CREATIVE INDUSTRIAL SECURITY FORCE PVT. LTD.

Respondent UNION OF INDIA & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Apr 3, 2023
Order No.

W.P (T) No. 222 of 2023

Citation

2023(4) TAXREPLY 7215

Original Order
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ORDER

Heard learned counsel for the parties. 2. Though, counter affidavit has not been filed despite time granted to the Respondent CGST, but learned counsel for the petitioner prays that writ petition can be disposed of in the light of the Notification No. 03/2023-Central Tax, G.S.R. 246(E) issued vide Gazette Notification dated 31.03.2023 by the C.B.I.C, Department of Revenue, Ministry of Finance, Government of India. 3. Writ petition was preferred with the following prayer. (A) For quashing and setting aside the Order-in-Appeal No. 02/CGST/RAN/2023 dated 03.01.2023 (Annexure-7) passed by the Appellate Authority i.e. Additional Commissioner (Appeals), Central Goods & Service Tax, Ranchi whereby the appeal filed by the petitioner against the Order-in-Original dated 24.02.2022 (Annexure-2), has been rejected mainly on the ground that the petitioner has not filed the said appeal before the Appellate Authority, for revocation of cancelled of GST registration within the time ....

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