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2022 (12) TMI 88 - HC - GSTTransitional Credit - grievance of petitioner is that they could not undertake the Tran-1 and Tran-2 transactions as because the GST portal was closed in the meantime - HELD THAT:- In the instant case, the petitioner assessee has made a statement that they are willing to file all the required returns as well as pay all the dues as may be assessed by the Finance and Taxation Department of the Government of Assam. In this respect the case of MAYFLOWER HOTELS AND RESORTS LLP VERSUS THE PRINCIPAL COMMISSIONER OF STATE GOODS AND SERVICE TAX AND 3 ORS. THE JOINT COMMISSIONER STATE TAXES (APPEALS) , THE ASSISTANT COMMISSIONER STATE TAXES GUWAHATI, THE SUPERINTENDENT OF STATE TAXES, GUWAHATI [2022 (10) TMI 951 - GAUHATI HIGH COURT] is referrred, wherein in a circumstance where the GST registration was cancelled for non-submission of returns and non-payment of dues, it was provided that the assessee and the department will sit together where the department will inform the assessee as to what is the exact amount of due tax as well as the interest that the assessee may be required to pay on such non-payment of taxes as well as penalty, if any, under the law and the quantified amount would be paid by the assessee to the department and upon it being paid, the department will restore back the registration either in the form of the earlier registration or by providing a new registration number. In the instant case, as because we have already taken note that the petitioner assessee is willing to do all the needful as required by the respondent Department i.e. whatever taxes be assessed will be paid by the petitioner and if interest thereupon will be levied, the same be also paid as well as the penalty, if any, under the law - once the representative of the petitioner will be before the Superintendent of Goods and Services Tax, Guwahati, the Superintendent of Goods and Services Tax will inform the petitioner the total amount of taxes they are required to be paid including the interest and penalty and the petitioner will give a written undertaking in an indemnity bond to the Superintendent of Goods and Services Tax that they are willing to pay the amount. The petitioner to initiate and agree with any amount as may be assessed by the Department as regards the tax, interest and penalty, if any, and pay the same as indicated above and later on, if the petitioner is of the view that there was any over assessment, the petitioner will be at liberty to file appropriate application - Petition disposed off.
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