HC granted stay order on order cancelling registration of petitioner and no coercive steps further to the best judgment assessments shall be taken against the petitioner in the meanwhile.
Section 62 of the CGST Act, 2017 – Best judgment Assessment Orders – The petitioner challenged legality and validity of the best judgment assessment orders dated 25.11.2020 and 11.12.2020 passed under section 62(1) covering the period from March, 2020 upto October, 2020 as well as cancellation of its registration dated 24.12.2020. The counsel for the petitioner submitted that respondents have made assessment for a period during which the lock-down was in force and there was hardly any business activity of the petitioner. Despite this, petitioner had paid an amount of Rs. 10,25,800/- on 14.12.2020 and this aspect has not at all been considered by the respondents. The petitioner has challenged cancellation of registration on the ground that it does not indicate or acknowledge payment of GST to the tune of Rs. 10,25,800/-.
Held that:- The Hon’ble High Court stayed the cancellation of registration dated 24.12.2020 and issued notice. Listed the matter on 16.03.2021.