TMI Blog2024 (4) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue as well as that of the appellant can be protected if the West Bengal GST Authority is directed to restore the appellant s GST registration and open the portal for a limited time period to enable the appellant to file the return and pay off the amount on account of interest, penalty and late fees including any amount due as tax within the said time frame. Therefore, we direct the West B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondents : Mr. Anirban Ray, Learned Government Pleader, Mr. T.M. Siddiqui, Advocate, Mr. Tanoy Chkaraborty, Advocate And Mr. Saptak Sanyal, Advocate ORDER 1. This matter was mentioned by the learned Advocate for the appellant citing grave urgency in view of the fact that unless a decision with regard to renewal of registration of Goods Service Tax (GST) is taken on/or before March 31, 2024, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to restore the GST registration of the appellant and the appellant is ready to pay all revenue due. The learned single Judge directed filing of affidavits by the respective parties and refused to pass an interim order. 4. Mr. Tanoy Chakraborty, learned Advocate appearing for the GST Authority, submits that the moment the portal is open and the appellant files the return, the amount due on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays from date to enable the appellant to file the return and to pay any amount due as tax together with interest, penalty and late fees within the said period. 7. In case the appellant fails to file the return and pay the interest, penalty and late fees including any amount due as tax within the time period stipulated here-in-before, this order shall not have any force and the respondent GST Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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