HC directs GST dept to reconsider registration of petitioner as composite dealer instead of regular dealer

Varsha Ritu Vs Union of India (Rajasthan High Court) In the wake of second surge in the COVID-19 cases, abundant caution is being maintained for the safety of all concerned. Counsel for the petitioner submits that petitioner-firm was registered with effect from 31.03.2018 as regular dealer under the GST Act. Counsel for the petitioner submits that the petitioner thereafter filed an application for cancellation of registration on 28.04.2018 and simultaneously he applied for registration as a composite dealer. Counsel for the petitioner submits that the regular registration was cancelled vide or...