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EFICAZ PROJECT LIMITED LIABILITY PARTNERSHIP vs. COMMISSIONER, UTTARAKHAND GST COMMISSIONERATE AND OTHER
(Uttarakhand High Court)

Hon'ble Judges:

SHARAD KUMAR SHARMA
Pet. Counsel
S.k. Posti
Res. Counsel
Mohit Maulakhi

Petitioner / Applicant

EFICAZ PROJECT LIMITED LIABILITY PARTNERSHIP
Respondent COMMISSIONER, UTTARAKHAND GST COMMISSIONERATE AND OTHER
Court Uttarakhand High Court
State

Uttarakhand

Date Sep 21, 2021
Order No.

Writ Petition (M/S) No. 1968 of 2021

Citation

2021(9) TAXREPLY 4730
Original Order
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ORDER

Before this Court ventures into the actual controversy, which has been raised by the learned counsel for the petitioner, certain references, to the relevant provisions becomes imminent to be considered, which deals with the aspect of cancellation or suspension of the registration, particularly, that as contained under Section 29 of the Central Goods and Services Tax Act, 2017, which is extracted hereunder :- “29. Cancellation [or suspension] of registration. [(1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,- (a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b) there is any change in the constit....

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