Maintainability of petition — In the instant case, petitioner has approached this Courtchallengingthe assessment order under Section 2 of CGST passed on the ground that the petitioner had, vide intimation dated 25.11.2019, informed regarding closure of the business. Held that— I am of the view that petitioner has a remedy of appeal under Section 107 of the Act. On a plain and simple language of section 29 of the Act, even if the person stops the business resulting in cancellation of the registration, the liability accrued till such time cannot be waived or diminished. This is what the case in brief is. — Pulickal Industries Vs. The State Tax Officer, The Assistnat Commissioner, The State Of Kerala [2020] 21 TAXLOK.COM 106 (Kerala)