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2020 (9) TMI 778 - HC - GSTFiling of amended undertaking for the payment of tax in installments - Manual filing of Form GSTR 3B - revocation of cancelled GST registration number - enabling the facility to allow filing Form GSTR 3B return with part payment of tax - HELD THAT - When Mr. Podar was confronted whether his client has abided by the undertaking filed by him in this Court, Mr. Podar submitted that his client has not been able to comply with the terms of the undertaking. In such circumstances, there is no further scope of examining the main matter - As the main matter itself is dismissed for non-compliance of the order passed by this Court, the civil application, which is on board today, also stands disposed of accordingly.
Issues:
Non-compliance with undertaking filed in Special Civil Application No.2739 of 2020 Analysis: In the Civil Application No.1 of 2020, the applicants sought various reliefs, including filing an amended undertaking for tax payment in installments, manual filing of Form GSTR 3B, revocation of cancelled GST registration number, and enabling the facility to file Form GSTR 3B with part payment of tax. However, the main matter, Special Civil Application No.2739 of 2020, revealed that the writ applicant had filed an undertaking stating the reasons for non-filing of Form GSTR 3B from May 2018 to December 2019 due to financial stress. The applicant undertook to pay the net tax liability in installments, with specific amounts and timelines mentioned. The Court ordered the undertaking to be taken on record and directed the applicant to deposit the entire tax liability by a specified date. Subsequently, when the applicant failed to comply with the terms of the undertaking, the Court dismissed the Special Civil Application No.2739 of 2020 for non-compliance. The dismissal of the main matter led to the disposal of the civil application as well. The failure to adhere to the undertaking resulted in the dismissal of the case, emphasizing the importance of complying with court orders and undertakings. The judgment highlights the significance of fulfilling commitments made before the court and the consequences of non-compliance in legal proceedings.
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