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2021 (6) TMI 75 - HC - GSTCancellation of registration of petitioner - seeking specific direction to the respondent to permit the petitioner to file GSTR-3B manually while enabling credit without insisting for cash portion of tax liability - HELD THAT:- The GST laws do not permit for filing of manual returns. There is no facility under the law to accept manual returns and by allowing respondent No.1 to file returns manually will certainly unsettle the entire scheme of GST and therefore, on this ground alone, the interim order passed by the learned Single Judge deserves to be set aside - In the instant case, the registration of respondent No.1 is not in existence. The registration was cancelled for non-filing of its returns for a continuous period of more than two years and by granting an interim order, respondent No.1 has been permitted to continue its business as a registered dealer even though the law prescribes that a person, who does not file returns for a continuous period of 6 months, is liable to be deregistered. In the present case, the total outstanding liability as reflected from the record prima facie appears to be ₹ 16,83,45,476/- (tax amount) plus interest as applicable and penalty of ₹ 1,70,71,385/- and therefore, unless and until its liability is satisfied, such an interim order should not have been granted in the peculiar facts and circumstances of the case - Appeal allowed.
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