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There is no facility under the law to accept manual returns and by allowing respondent No.1 to file returns manually will certainly unsettle the entire scheme of GST and therefore, on this ground alone, the interim order passed by the learned Single Judge deserves to be set aside.

Section 62 of the CGST Act, 2017— Assessment Orders - The appellant department challenged the order dated 17.2.2021 passed by the learned Single Judge in W.P.No.2803/2021. The respondent failed to file its returns prescribed in Form GSTR 3-B and discharged its liability for the period from September 2018 till date. The assessment orders were passed from time to time under Section 62 of the Act quantifying the tax liability. The respondent did not file returns and challenged the order. Further, the respondent failed to file its returns for a continuous period of 6 months, hence, the registration was cancelled by an order dated 19.10.2020. The respondent was filing GSTR-1 regularly till September 2020 and passing the ITC to its customers. The learned Single Judge has granted an interim order on 17.2.2021 staying the operation of cancellation of registration dated 19.10.2020, permitting respondent to file manual returns for the backlog period and reserving liberty to the revenue to consider the request for permission to pay the arrears of tax and installments. The court observed that the GST laws do not permit for filing of manual returns. Held that:- The Hon’ble High Court set aside the interim order passed by the learned Single Judge. However, the learned Single Judge is requested to decide the matter on merits, as expeditiously as possible.
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