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2024 (4) TMI 159 - HC - GSTSuspension of the GST registration - no copy of the suspension order has been received by the petitioner - GST portal is still showing the registration as suspended - incarcerated the commitments - Prayer for suspension/cancellation of the petitioner be kept on hold to enable the petitioner to complete the said supply to only BHEL - HELD THAT - The order suspending/cancelling the GST registration of the petitioner is modified to the extent that the petitioner would be permitted to make supplies to BHEL against the pending orders. BHEL is also directed to deposit the entire amount payable to the petitioner with the CGST Faridabad, South Division. It is clarified that deposit made by BHEL with the said GST Authorities shall be subject to further orders to be passed by this Court. It is clarified that this order has been passed in the peculiar facts and circumstances of the case and also because supplies are to be made to a PSU-BHEL and also the fact that non-supply is likely to affect some important projects of the State.
Issues Involved:
1. Application for exemption. 2. Filing of additional documents. 3. Suspension of GST registration and outstanding dues. Summary: - An application for exemption was allowed, subject to all just exceptions, and the application stands disposed of. - Another application was filed seeking to place additional documents on record, which was allowed as the counter affidavit by the respondents was yet to be filed. - The petitioner was aggrieved by the suspension of their GST registration due to outstanding dues and the incarceration of their Operational Director. The petitioner requested to keep the suspension/cancellation on hold to complete pending supplies to BHEL. The court modified the order to permit supplies to BHEL and directed BHEL to deposit the payable amount with the GST Authorities. The deposit made was subject to further court orders. - The order was passed considering the peculiar facts of the case, the supplies to a PSU like BHEL, and the potential impact on important state projects. A copy of the order was to be given under the signatures of the Court.
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