Examine feasibility of vesting powers under GST to VAT Tribunals/CESTAT

Hari Om Ispat Udyog Vs State of Punjab and Other (Punjab and Haryana High Court)

The petitioner-a partnership firm is engaged in trading of iron and steel products and was registered under GST Scheme. His registraiton has been cancelled vide order dated 26.3.2019 (Annexure P-3) passed by State Tax Officer, Ludhiana of the rank of Excise and Taxation Officer.

The appeal before the Deputy Commissioner State Tax (Appeals) has also been dismissed vide order dated 25.9.2019 (An

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