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2022 (8) TMI 277 - HC - GSTCancellation of Registration Certificate of petitioner - Non-payment of interest, late fee, penalty and in-eligible credit of Input Tax Credit - HELD THAT:- This Court is of the opinion that the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal. In exercise of powers under Section 30 of the CGST Act, 2017 read with Rule 23 of the Central Goods and Services Tax (CGST) Rules, 2017 the Proper Officer shall revoke the order of cancellation of Registration Certificate. Subject to verification of payments made as asserted in the writ petition by the Proper Officer, the authority concerned is required to pass necessary orders revoking the cancellation of Registration Certificate and allow the Petitioner to file returns within a period of two weeks from the date of production of certified copy of this Order. The writ petition is disposed of.
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