TMI Blog2021 (7) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... bility for the period from October, 2018 to April, 2020 for delayed filing of returns GSTR-3B, the petitioner is required to make the payment and only thereafter, as submitted by Mr. Keyal, the registration of the petitioner shall be restored by the respondent GST. On the other hand, the submission of Ms. Bhattacharjee that due to striking out of the registration of the petitioner he could not col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because of striking out of the registration of the petitioner firm by the respondent GST causing immense difficulties in getting released the payment due to him against various contractual works in different organization namely Oil India Limited, Digboi Refinery etc. It is the contention of the learned counsel for the petitioner that whatever outstanding was shown in the portal against the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is made by the respondent GST. It is further contended by Ms. Bhattacharjee that even after the liability shown in the portal was paid, the registration was not restored thereby causing as hereinabove stated immense difficulty in getting the contractual dues from the various organizations. Ms. Bhattacharjee sought for an appropriate direction to accept the amount shown as interest liability by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual dues from the various organizations against the contractual job also cannot be disbelieved. In view of the same, in my considered opinion let the petitioner approach the concerned authority more specifically the respondent No. 3 along with an application to permit the petitioner to pay the interest liability referred hereinabove in installment as a special case keeping in view the pandemic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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