2018 (11) TMI 706 – CALCUTTA HIGH COURT – [2018] 2 GSTL 136 (Cal) – Registration under CGST Act – petitioner is registered under Section 12AA of Income Tax Act, 1961 Held that:- The petitioner is registered under Section 12AA of Income Tax Act, 1961, and that, the Notification dated June 28, 2017 exempts the petitioner from applicability of the provisions of the Central Goods and Services Tax Act, 2017.
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It would be appropriate to stay the operation of the impugned writing dated October 20, 2017 till September 30, 2018 or until further orders, whichever is earlier – petition disposed off. – W.P. 31065 (W) of 2017 Dated:- 30-4-2018 – Debangsu Basak, J. Mr. Arijit Chakrabarti, Mr. Nilotpal Chowdhury, For the Petitioner. Mr. K.K. Mait
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d pay taxes. The Revenue is represented. Prima facie, it appears that, the petitioner is registered under Section 12AA of Income Tax Act, 1961, and that, the Notification dated June 28, 2017 exempts the petitioner from applicability of the provisions of the Central Goods and Services Tax Act, 2017. In such circumstances, it would be appropriate to stay the operation of the impugned writing dated October 20, 2017 till September 30, 2018 or until further orders, whichever is earlier. Let affidavit‐in‐opposition be filed within one week after reopening of the Court. Reply thereto, if any, be filed within three weeks thereafter. List the Writ Petition in the Monthly List of July 2018. Urgent certified website copy of this order, if
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