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2022 (5) TMI 406 - HC - GSTRestoration / Revocation of cancellation of GST registration - Recovery of GST - Attachment of Bank Accounts and finished goods - whether the department should be asked to inform all the 47 debtors of the writ applicant to start making payment towards the contract so that the amount which the debtors have to pay to the writ applicant can come to the bank accounts. - HELD THAT:- Direction issued: The department shall at the earliest inform/intimate all the 47 debtors that they should make the necessary payments in accordance with the contracts in favour of the writ applicant and the requisite amount shall be credited to the Current Account maintained by the writ applicant with the respondent No.3 – Bank Once the amounts start getting credited in the Current Account of the writ applicant, a requisite amount may be transferred by the respondent No.3- Bank to the Cash Credit Account of the writ applicant to save the account from being declared as NPA. We make it clear that whatever is the liability of the writ applicant towards the respondent No.3- Bank with respect to the Cash Credit Account, may be discharged from the amount that may be transferred. This is a one time arrangement. We direct the department to permit the writ applicant to supply the finished goods lying at the factory premises to the public sector entities such as BHEL, Indian Railways etc.. The department shall also permit the writ applicant to supply the finished goods to the two foreign companies at Sri Lanka and United Kingdom in accordance with the contract. Regarding restoration of registration - HELD THAT:- In this regard, we may only say that as the writ applicant has already filed an application for revocation of the cancellation of registration in physical form, as an exceptional case, let this application filed by the writ applicant in physical form be processed and appropriate order be passed. The department may not insist for applying online at the GST common portal as it may create some technical problems
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