9911796707
TMI Blog2022 (5) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... 33AAACG6670M1ZE without penalty by providing an user ID and password temporarily, so that the petitioner can file GST-R1 and GST-R3B returns regularly along with his future taxes based on the communication dated 15.02.2021 by the 1st respondent. 2.The writ petition was earlier disposed of by an order dated 09.02.2022 with the following observations:- "7.The writ petition has been filed for a very wide relief. The petitioner is willing to pay the tax for the period commencing from April 2021 for the supplies made from Unit B. On the date of filing this writ petition, a sum of Rs.6,54,414+2,81,000/- was approximately due. The learned counsel for the petitioner submitted that as of now, liability would have further increased to approximate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equested for recalling of the order. Under these circumstances, an order was passed by this Court on 21.03.2022 by recalling the order passed on 09.02.2022 disposing of the present writ petition. 4.The prayer in this writ petition is vehemently opposed by the learned counsel for the private respondents 2 to 5 on the ground that the petitioner has an alternate remedy under Section 107 of the respective GST enactments to challenge the order cancelling the registration. That apart, it is submitted that in terms of Section 250 of the Companies Act, 2013, if the company stands dissolved under Section 248 of the said Act, it shall on and from the date mentioned in the notice of dissolution, cease to operate as a company and the certificate of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay at the time of incorporation of a company and a declaration to this effect has not been filed within one hundred and eighty days of its incorporation under sub-section (1) of section 10A; or (e) the company is not carrying on any business or operations, as revealed after the physical verification carried out under sub-section (9) of section 12" 6.None of the conditions stipulated above are attracted as one unit of the petitioner company, namely Unit B under the control of the petitioner is carrying on business. Section 250 of the Companies Act, 2013 would apply only in case of company stands dissolved under Section 248 of the Act. Therefore, the argument of the learned counsel for the respondents 2 to 5 has no merits. The other object ..... X X X X Extracts X X X X X X X X Extracts X X X X
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