MAA LAXMI ASSOCIATES v. UNION OF INDIA & ORS.
High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice
MAA LAXMI ASSOCIATES
v.
UNION OF INDIA & ORS.
W.P.(C) 1867/2021 dated 11.02.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 30, 129, 130 & 168
Decision : Interim
The petitioner sought directions for the respondent – to address their representations regarding GST related issues and – the cancellation of their registration. – The petitioner requested the CBITC and a Sales Tax Officer – to respond to their queries about the interception and detention of goods. – The respondents countered that – there was no legal obligation for CBITC to respond to such requests. – The court ruled that the CBITC is not required to provide legal opinions on GST queries. – and directed the Sales Tax Officer to decide on – the petitioner’s application regarding the cancellation of registration within four weeks. – The petition was disposed of accordingly. Ref. 1. Section 30, 129, 130 and 168 of the CGST Act, 2017
Represented by:
Counsel for the Petitioner: Ankit Yadav, Advocate.
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