Vaibhav Gopal Construction Private Limited Vs Union of India
Date: August 28, 2024
Subject Matter
Petition seeking to test the constitutional validity of section 29(2) dismissed
Summary
In this case law, two petitioners who were registered under the CGST Act and the BGST Act challenged the cancellation of their GST registration and the dismissal of their appeals due to significant delays (three years). They argued that canceling the…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The petitioners herein, who were registered under the Central Goods and Services Tax Act, 2017 (‘CGST ACT’ for brevity) and the Bihar State Goods and Services Tax Act, 2017 (for brevity ‘BGST Act’) are aggrieved with the cancellation of their registration and the dismissal of an appeal filed; which appeal was delayed; in b…