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SKYSCRAPPERS INFRACON PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER
(Calcutta High Court)

Hon'ble Judges:

ARINDAM MUKHERJEE
Pet. Counsel
---
Res. Counsel
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Petitioner / Applicant

SKYSCRAPPERS INFRACON PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER
Court Calcutta High Court
State

West Bengal

Date Feb 15, 2021
Order No.

WPO 54 of 2021

Citation

2021(2) TAXREPLY 3888
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ORDER

The Court : Affidavit-of-service filed in Court today is taken on record. The petitioner has, inter alia, challenged a show cause notice dated 2nd December, 2020 for cancellation of the Goods and Service Tax (GST) registration of the petitioner issued by the Assistant Commissioner, Bhabanipur, Kolkata South (respondent no.1) in Form GST REG-17. By the said notice the petitioner’s registration has also been suspended with effect from 2nd December, 2020. The petitioner says that this notice is contrary to the provision of Section 29(2) and rule 21A of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’). So far as the suspension is concerned sub-rule 2 of rule 21A, according to the petitioner, refers to a personal hearing before the suspension of registration under the second proviso to Section 29(2) of the CGST Act. But no hearing was given to the petitioner before the registration was suspended with effect from 2nd December, 2....

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