A.H. MARBLE CRAFTS Vs. COMMISSIONER TAX

JUDGEMENT

(1.) The petitioner firm has approached this Court by way of this writ petition seeking to assail the inaction of the respondent No. 4 in opening the portal qua the petitioner so as to allow it to complete the tax liability under Sec. 93 of the CGST Act, 2017.

(2.) Brief facts relevant and germane for disposal of the writ petition are noted hereinbelow:-

(3.) Being aggrieved by the non-acceptance of the prayer for cancellation and transfer of the GST registration, and the inaction of the respondent No. 4 in opening the portal so as to complete the tax liability as provided under Sec. 93 of the CGST Act, the instant writ petition has been preferred.