9911796707
TMI Blog2022 (3) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... A 19537/2021 by which the learned writ court directed the respondents to file affidavit-in-opposition and did not grant the prayer for interim relief for restoration of the appellant's certificate of registration under the provisions of West Bengal Goods & Service Tax Act and Central Goods & Service Tax Act. With the consent of the learned counsel on the either side the writ petition itself was heard and it is being disposed of by this order along with this appeal. The authorities under the West Bengal Goods & Service Tax Act (hereinafter referred to as the state authorities) issued show cause notice dated 06.06.2018 proposing to cancel the certificate of registration of the appellant for the reason that they have not filed their returns f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest according to their computation filed an application for revocation of the order for canceling appellant's registration. The state authorities issued show cause notice dated 11.09.2021 calling upon the appellant to explain as to why the application for revocation should not be rejected on the ground that the appellant has not paid late fee for late filing of the returns for the period from 2017-2018, 2018-2019, 2019-2020, 2020-2021 and interest liability for late filing of the returns and called upon the appellant to file their reply within seven days. The appellant submitted their reply as well as additional written statement on 12.09.2021. The said reply was considered and by order dated 06.10.2021 the application for revocation was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal and the connected application are allowed. Consequently, the writ petition stands allowed and the orders impugned in the said writ petition are set aside. The authorities are directed to restore the appellant's certificate of registration under the provisions of both West Bengal Goods & Service Tax Act and Central Goods & Service Tax Act within one week from the date of receipt of the copy of this order. We grant liberty to the authorities to issue show cause notice to the appellant. In case there is any shortfall in remittance of the late fees and interest payable by the appellant and if, according to the appellant, all dues have been settled, they are entitled to submit a reply which shall be considered and a speaking order be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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