GST registration cancellation without issuing notice under rule 25 & based on mere physical verification not sustainable

The attachment as per Section 83(2) shall cease to have effect after a period of one year from date of order of attachment. Thus, pending writ petition, the impugned order has ceased to have effect, as on 15.09.2020. With this, this writ petition has been rendered infructuous.

In light of the aforesaid, there is no further embargo on the operation of the bank account and on the petitioner resuming operations in that regard. This writ petition stands disposed with the above observations. No costs. Connected miscellaneous petitioners are closed.

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