Let the petitioner approach the concerned authority along with an application to permit the petitioner to pay the interest liability in installment as a special case keeping in view the pandemic situation. If all the dues are cleared as per the direction of the respondent, the registration of the petitioner shall be restored immediately.
Section 29, 30 of the CGST Act, 2017 – Registration — The petitioner challenged the cancellation of their registration, as the same is causing immense difficulties. The petitioner submitted that whatever outstanding was shown in the portal was duly paid but even then the registration was not restored. The respondent Counsel submitted that the petitioner is required to pay interest amount for delayed filing of returns GSTR-3B. The petitioner counsel accepted the amount shown as interest liability and requested to pay the same in installment due to financial crisis.
Held that:- The Hon’ble High Court directed the petitioner to approach the concerned authority along with an application to permit him to pay the interest liability in installment as a special case keeping in view the pandemic situation and the same shall be disposed of within a period of seven days. If all the dues are cleared, the registration of the petitioner shall be restored immediately.
Let the petitioner approach the concerned authority along with an application to permit the petitioner to pay the interest liability in installment as a special case keeping in view the pandemic situation. If all the dues are cleared as per the direction of the respondent, the registration of the petitioner shall be restored immediately.
Section 29, 30 of the CGST Act, 2017 – Registration — The petitioner challenged the cancellation of their registration, as the same is causing immense difficulties. The petitioner submitted that whatever outstanding was shown in the portal was duly paid but even then the registration was not restored. The respondent Counsel submitted that the petitioner is required to pay interest amount for delayed filing of returns GSTR-3B. The petitioner counsel accepted the amount shown as interest liability and requested to pay the same in installment due to financial crisis.
Held that:- The Hon’ble High Court directed the petitioner to approach the concerned authority along with an application to permit him to pay the interest liability in installment as a special case keeping in view the pandemic situation and the same shall be disposed of within a period of seven days. If all the dues are cleared, the registration of the petitioner shall be restored immediately.