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2022 (1) TMI 190 - HC - GSTRevocation of cancellation of registration of petitioner - non-payment of GST dues - HELD THAT:- It is made clear that upon the deposit of the said amount of ₹ 90,09,874/-, the registration of the petitioner under CGST Act read with MGST Act, which is withdrawn shall stand restored without prejudice to the rights and contentions of the revenue. The revenue would be at liberty to decide the application for restoration of the registration of the petitioner upon deposit of the said amount of ₹ 90,09,874/- and shall pass an order within three months from the date of such deposit of the amount. The order that would be passed, shall be communicated to the petitioner within one week from the date of passing of such order. Insofar as the communication dated 22nd December, 2021 from the Superintendent, Central GST, Range-V, Div-IV, Sangli to the petitioner stating that the total GST outstanding liability of the petitioner is in the sum of ₹ 3,65,14,056/- is concerned, it is not in dispute that the investigation against the petitioner is still pending - no views provided on the merits of the said communication dated 22nd December, 2021 at this stage. Petition disposed off.
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