TMI Blog2022 (5) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... e Apex Court in the case of ASSISTANT COMMISSIONER (CT) LTU, KAKINADA ORS. VERSUS M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED [ 2020 (5) TMI 149 - SUPREME COURT ], the writ petition should not be entertained after the period of availing the alternative remedy of appeal is long over. The petitioner submits that since the garnishee notice was issued during the prevalence of lock down period and without any adjudication proceeding, petitioner may be allowed liberty to assail it in a separate proceeding as the petitioner may have the benefit of the extended period of limitation in view order passed by the Apex Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (3) TMI 497 - SC ORDER ]. As such, the writ petition is not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od in question, but could not file GSTR-3B returns due to non reimbursement of the differential amount of tax i.e. 8% of the value of work executed w.e.f. 01.07.2017 by Jharkhand Rural Road Development Authority. (b) For a direction upon the Respondents to immediately a restore the Registration of the Petitioner which is revoked vide Order of Cancellation of Registration dated 25.10. 2019 (Annexure-4) to enable the Clients of the Petitioner to release the outstanding payment, which has been stopped due to cancellation of Registration Certificate of the Petitioner. (c) For a direction upon the Respondent to accept the belated returns in GSTR-3B of the Petitioner for the period in question and also to allow the Petitioner to dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under Section 79(1)(c) of the JGST Act, 2017 bearing no. 430 dated 20.10.2020 has also been challenged after 1 year delay. Learned counsel for the petitioner has sought to assail the order of cancellation of registration on grounds of violation of principles of natural justice and also on merits since according to him the GSTR-3B returns could not be filed for 6 months due to non-reimbursement of the differential amount of tax @ 8% of the value of work executed by the petitioner with Jharkhand Rural Road Development Authority after implementation of the GST Act w.e.f 01.07.2017. However, GSTR-1 return were filed for the period in question. 4. Learned counsel for the petitioner has also sought to press the challenge to the garnishee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the petitioner in approaching this Court in writ jurisdiction. The writ petition has been filed after about 2 years of the passing of the order of cancellation of the GST registration. In view of the judgment rendered by the Apex Court in the case of Assistant Commissioner (CT) LTU, Kakinada others Vrs. Glaxo Smith Kline Consumer Health Care Limited reported in 2020 SCC Online SC 440 , the writ petition should not be entertained after the period of availing the alternative remedy of appeal is long over. 7. Learned counsel for the petitioner submits that since the garnishee notice was issued during the prevalence of lock down period and without any adjudication proceeding, petitioner may be allowed liberty to assail it in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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