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NEW INDIA BIZ CHEM PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF STATE TAX
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
RAJENDRA M. SAREEN
Pet. Counsel
Avinash Poddar
Res. Counsel
Lodha

Petitioner / Applicant

NEW INDIA BIZ CHEM PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER OF STATE TAX
Court Gujarat High Court
State

Gujrat

Date Sep 9, 2021
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13062 of 2021

Citation

2021(9) TAXREPLY 4699
Original Order
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ORDER

1. The petitioner is before this Court seeking direction against the respondent no.1 to restore the registration of the petitioner under the Goods and Service Tax Act. 2. This petition under Article 226 of the Constitution of India is preferred by the petitioner company, which is a private limited company duly registered in Goods and Service Tax Act. Its principal place of business is at Vadodara and is having GSTIN as 24AABCN5901B1Z4. The said company is engaged in the business of manufacturing and selling of chemicals from the year 2002. 3. According to the petitioner on 25th October, 2019 it acquired a lease hold rights for plot at GIDC, Bharuch. As the pandemic due to Covid-19 virus has affected the businesses, it also had created a negative impact on the petitioner’s business, therefore, chose to transfer the lease hold rights on the property to other person and shut the business. Accordingly, it was implemented on 3rd December, 2020 and the property had been....

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