TMI Blog2020 (4) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition is disposed with liberty to the petitioner to make fresh representation to the Commissioner, CGST within four weeks from today along with an upfront amount of ₹ 30.00 lakh. If such a representation is made (along with aforesaid amount), the Commissioner, CGST shall consider petitioner s request for revocation of cancellation order, in accordance with law, within ten days from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as indicated in the said order is that petitioner had not filed GST return for more than six months. Mr. Hari Mohan Bhatia, learned counsel for the respondents submits that petitioner had defaulted in submitting GST returns for continuous period of sixteen months and besides petitioner had not paid the amount of tax, therefore, his GST registration has rightly been cancelled by invoking Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount of interest/tax in installments. Mr. Hari Mohan Bhatia, learned counsel for the respondents submits that if petitioner makes fresh application to the Commissioner, CGST under Section 80 of CGST Act along with some upfront amount, then the Commissioner, CGST shall look into the request to be made by the petitioner and take appropriate decision. Accordingly, writ petition is dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
