Bombay HC stays GST registration 'cancellation', Petitioner pleads 'Nil business' during lockdown

Bombay HC stays cancellation of GST registration, resulting from best judgment assessment order (AO) passed due to non-filing of returns and raising demand of Rs 25 cr. on assessed turnover supplies of Rs 142 cr.; Notes Petitioner's arguments that vide best judgment AOs dated November 25, 2020 and December 11, 2020, passed u/s 62(1) of Maharashtra GST Act, 2017, for period ranging from March 2020 to October 2020, such a huge turnover has been assessed while there wa...