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M/S CUBICON BUILDING SERVICE PRIVATE LIMITED vs. STATE OF U.P. AND 3 OTHERS
(Allahabad High Court)

Hon'ble Judges:

SIDDHARTHA VARMA
Pet. Counsel
Naveen Chandra Gupta
Res. Counsel
C.s.c

Petitioner / Applicant

M/S CUBICON BUILDING SERVICE PRIVATE LIMITED
Respondent STATE OF U.P. AND 3 OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 8, 2020
Order No.

Writ Tax No. - 161 of 2020

Citation

2020(7) TAXREPLY 2646
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ORDER

Written submissions filed today be kept on record. The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 16.4.2019 under Section 29(2)(c) of the Goods and Services Tax Act, 2017(hereinafter referred to as 'the Act), the petitioner filed an application for the revocation of the cancellation order. When, however, the application was rejected on 27.5.2019, the petitioner filed a First Appeal under Section 107 of the Act. Upon the dismissal of the First Appeal on 22.1.2020, in the absence of Tribunal, the instant writ petition was filed. The contention of the learned counsel for the petitioner is that the orders of the Assessing Authority and of the First Appellate Court cannot be sustained now in view of the Central Goods and Services Act (Removal of Difficulties Order), 2020 issued under Section 172 of the Act. Since the learned counsel for the petitioner read out the Gazette Notification i....

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