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2020 (10) TMI 723

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..... ll - petitioners were informed that unless they clear their GSTR-3B return for 02 or more tax periods upto August, 2020, their EWB generation facility will be blocked on the EWB portal - HELD THAT:- Mr. S. C. Keyal, learned Standing counsel, GST Department submits that he be permitted time till 19th of October to obtain the required instructions in the matter - Accordingly upon hearing the learne .....

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..... cutive period of two months or more. As you might be aware that the GST Council in its last meeting has decided that this provision will be made applicable for the taxpayers whose Aggregate Annual Turn Over (AATO, PAN based) is more than ₹ 5 Crores. Thus, if the GSTIN associated with the respective PAN (with AATO over ₹ 5 Cr.) has failed to file their GSTR-3B Return for 02 or more .....

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..... upto August, 2020, their EWB generation facility will be blocked on the EWB portal. If the petitioner company fails to pay as informed then the EWB portal will be blocked after 15th October.2020. It is case of the petitioner that at present several applications submitted by Petitioner Company for refund under the Budgetary Support Scheme are pending before the respondent/authorities unattended. A .....

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..... ghly unjust and will virtually ensure closure of their business. Mr. S. C. Keyal, learned Standing counsel, GST Department submits that he be permitted time till 19th of October to obtain the required instructions in the matter. Accordingly upon hearing the learned counsel for the parties, list the matter again on 19th October, 2020 for further orders. In the meantime, no coercive action .....

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