Since the amount payable by the petitioner is much less than the amount receivable by the petitioner under the Budgetary Support Scheme, the EWB Portal of the petitioner shall not be blocked until further order
Rule 138 of the CGST Rules, 2017— E-way Bill --- The petitioner aggrieved by the e-mail dated 08.10.2020 issued by the respondent, wherein it was informed that unless they clear their GSTR-3B return for 02 or more tax periods upto August, 2020, their EWB generation facility will be blocked on the EWB portal. If the petitioner company fails to pay as informed then the EWB portal will be blocked after 15th October.2020. The petitioner submitted that at present several applications for refund under the Budgetary Support Scheme are pending before the respondent/authorities unattended. The attempted blockage of the EWB portal in terms of the e-mail dated 8th of October, 2020 is highly unjust and will virtually ensure closure of their business.
Held that:- The Hon’ble High Court listed the matter on 19th Oct, 2020.