Petitioner’s application for re-registration may be considered so that return can be filed timely and the petitioner can continue with the business.
Section 30 of the CGST Act — Revocation of Cancellation of Registration --The petitioner initially filed the GST Return-3 for the month of July wherein the Service Tax liability was shown as Rs. 33,88,979/- instead of Rs. 3,88,979/-. It was stated that the said mistake was made due to inadvertence as in the subsequent GSTR-1, the tax liability was shown as Rs. 3,88,979/-. It is stated that since there was a discrepancy of tax liability in respect of the State and Centre, the subsequent return could not be filed, which eventually resulted into cancellation of registration. The Counsel for the petitioner submitted that he is unable to pay the tax due to cancellation of his registration. Further the petitioner may be allowed to pay the amount of tax liability dues amounting to Rs. 30 lakhs under protest.
Held that:- The Hon’ble High Court directed that the petitioner may deposit the difference of tax amount under protest within a period of two weeks, in such case, petitioner’s application for re-registration may be considered within a further period of two weeks.
Petitioner’s application for re-registration may be considered so that return can be filed timely and the petitioner can continue with the business.
Section 30 of the CGST Act — Revocation of Cancellation of Registration --The petitioner initially filed the GST Return-3 for the month of July wherein the Service Tax liability was shown as Rs. 33,88,979/- instead of Rs. 3,88,979/-. It was stated that the said mistake was made due to inadvertence as in the subsequent GSTR-1, the tax liability was shown as Rs. 3,88,979/-. It is stated that since there was a discrepancy of tax liability in respect of the State and Centre, the subsequent return could not be filed, which eventually resulted into cancellation of registration. The Counsel for the petitioner submitted that he is unable to pay the tax due to cancellation of his registration. Further the petitioner may be allowed to pay the amount of tax liability dues amounting to Rs. 30 lakhs under protest.
Held that:- The Hon’ble High Court directed that the petitioner may deposit the difference of tax amount under protest within a period of two weeks, in such case, petitioner’s application for re-registration may be considered within a further period of two weeks.