For Providing USER ID and Password for payment of Tax  ––- The petitioner prayed for directions to the respondent to receive the tax due without penalty by providing an user ID and password temporarily, so that the petitioner can file GST-R1 and GST-R3B returns regularly. The petition was earlier disposed of by an order dated 09.02.2022, with direction to the respondent to provide user ID and password temporarily to the petitioner to facilitate the petitioner to file GST returns. Thereafter, the private respondents who are the petitioner's niece and nephews requested for recalling of the order. The court observed that there is a deliberate attempt on the part of the private respondents to close down the business and thereby impact the profits of the business carried out by the petitioner. The National Company Law Tribunal is also seized of the matter, which started in the year 2003, it has not seen the final conclusion till date.

Held that:- The Hon’ble High Court directed the petitioner to take steps to revive the GST registration, which stands cancelled. The NCLT is also requested to bring a closure to the Company petition as expeditiously as possible.