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SHREYA LIFE SCIENCES PRIVATE LIMITED vs. SUPERINTENDENT AE-1 CGST COMMISSIONERATE, SUPERINTENDENT OF CGST ROORKEE DISTRICT HARIDWAR, COMMISSIONER CGST COMMISSIONERATE DEHRADUN
(Uttarakhand High Court)

Hon'ble Judges:

MANOJ K. TIWARI
Pet. Counsel
S.k. Posti
Ashutosh Posti
Res. Counsel
Hari Mohan Bhatia

Petitioner / Applicant

SHREYA LIFE SCIENCES PRIVATE LIMITED
Respondent SUPERINTENDENT AE-1 CGST COMMISSIONERATE, SUPERINTENDENT OF CGST ROORKEE DISTRICT HARIDWAR, COMMISSIONER CGST COMMISSIONERATE DEHRADUN
Court Uttarakhand High Court
State

Uttarakhand

Date Mar 25, 2020
Order No.

WPMS No. 746 of 2020

Citation

2020(3) TAXREPLY 1613
Original Order
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ORDER

Heard Mr. S.K. Posti, learned Senior Advocate assisted by Mr. Ashutosh Posti, learned counsel for the petitioner and Mr. Hari Mohan Bhatia, learned counsel for the respondents. Petitioner is aggrieved by cancellation of his GST Registration by respondent No. 2/Superintendent, CGST vide order dated 13.03.2020. The ground for cancellation, as indicated in the said order is that petitioner had not filed GST return for more than six months. Mr. Hari Mohan Bhatia, learned counsel for the respondents submits that petitioner had defaulted in submitting GST returns for continuous period of sixteen months and besides petitioner had not paid the amount of tax, therefore, his GST registration has rightly been cancelled by invoking Section 29(2)(c) of Central Goods and Services Tax Act, 2017. He further submits that petitioner has tax liability of ₹ 1,48,01,516/-, as admitted by the petitioner in para 15 of the writ petition. Mr. S.K. Posti, learned Senior Counsel appearing for the pe....

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