In the present writ petition, the grievance raised by the petitioner is that as because the earlier issue had not been decided nor the registration of the petitioner stood restored enabling him to submit a further return and also the subsequent taxes, the notice impugned in this writ petition have been issued by the CGST Department.
Section 29 of the CGST Act, 2017 – Registration —-- The petitioner claimed that in respect of submission of returns for the month of January, 2018, it inadvertently had punched the incorrect figure in the portal of the GST and because of such mistake, neither the assessment could be made nor they could pay the required taxes. Thereafter, by an order dated 31.11.2019, the registration of the petitioner stood cancelled. Being aggrieved, the petitioner filed another writ petition. In the interim order the cancellation of the registration by the order dated 31.11.2019 was stayed. The grievance raised by the petitioner in this writ petition is that although there is an interim order of this Court dated 16.10.2020 staying the cancelation of the registration of the petitioner, but the authorities have yet to restore the registration of the petitioner. The court observed that the petitioner has given a statement that they are ready to pay any amount of tax that may be duly assessed by the authorities to be payable by them for the period subsequent to January, 2018. The court further observed that the issue raised in this writ petition is intricately connected with the WP(C) No.3767/2020 and a decision therein would determine the rights of the parties as regards the issue raised in this writ petition.
Held that:- The Hon’ble High Court listed the matter immediately on the expiry of two weeks.
In the present writ petition, the grievance raised by the petitioner is that as because the earlier issue had not been decided nor the registration of the petitioner stood restored enabling him to submit a further return and also the subsequent taxes, the notice impugned in this writ petition have been issued by the CGST Department.
Section 29 of the CGST Act, 2017 – Registration —-- The petitioner claimed that in respect of submission of returns for the month of January, 2018, it inadvertently had punched the incorrect figure in the portal of the GST and because of such mistake, neither the assessment could be made nor they could pay the required taxes. Thereafter, by an order dated 31.11.2019, the registration of the petitioner stood cancelled. Being aggrieved, the petitioner filed another writ petition. In the interim order the cancellation of the registration by the order dated 31.11.2019 was stayed. The grievance raised by the petitioner in this writ petition is that although there is an interim order of this Court dated 16.10.2020 staying the cancelation of the registration of the petitioner, but the authorities have yet to restore the registration of the petitioner. The court observed that the petitioner has given a statement that they are ready to pay any amount of tax that may be duly assessed by the authorities to be payable by them for the period subsequent to January, 2018. The court further observed that the issue raised in this writ petition is intricately connected with the WP(C) No.3767/2020 and a decision therein would determine the rights of the parties as regards the issue raised in this writ petition.
Held that:- The Hon’ble High Court listed the matter immediately on the expiry of two weeks.