The ruling in brief
Where appeal against cancellation of GST registration was dismissed and tribunal was not constituted at time of filing of writ petition, writ was entertained with interim protection on deposit of 20 percent, and on tribunal becoming functional, petitioner was to be granted liberty to approach tribunal within four weeks, with direction to respondents to take no coercive action against petitioner during that period
Provisions considered
Section 112, read with section 29 of Central Goods and Services Tax Act, 2017/ West Bengal Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.