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2022 (1) TMI 190

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..... ould be passed, shall be communicated to the petitioner within one week from the date of passing of such order. Insofar as the communication dated 22nd December, 2021 from the Superintendent, Central GST, Range-V, Div-IV, Sangli to the petitioner stating that the total GST outstanding liability of the petitioner is in the sum of ₹ 3,65,14,056/- is concerned, it is not in dispute that the investigation against the petitioner is still pending - no views provided on the merits of the said communication dated 22nd December, 2021 at this stage. Petition disposed off. - WRIT PETITION NO. 5138 OF 2021 - - - Dated:- 3-1-2022 - R. D. DHANUKA AND S. M. MODAK, JJ. Mr. Bharat Raichandani i/by Mr. Sangram Chinnappa for the Petition .....

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..... the petitioner has filed Nil GST Returns. The Department has to pass an assessment order in respect of such Nil GST Returns filed by the petitioner. 4. Mr. Raichandani, learned counsel for the petitioner on instruction states that his client is ready and willing to deposit the said amount of ₹ 90,09,874/- with the respondents within two weeks from today, without fail. Statement is accepted. 5. Mr. Mishra, learned counsel for the Revenue states that by communication dated 29th December, 2021, the Assistant Commissioner, Central GST, Division-IV, Sangli has already informed the petitioner that for the purpose of deposit the balance tax dues, the portal is already opened and the tax payers can deposit of the balance tax dues. Copy .....

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..... views on the merits of the said communication dated 22nd December, 2021 at this stage. 8. It is made clear that this Court has not gone into the correctness of the impugned order passed by the respondents thereby de-activating the registration of the petitioner under the CGST Act read with MGST Act. 9. It is made clear that if the said amount is not deposited by the petitioner within the time prescribed, the impugned order dated 4 th August, 2021 rejecting the revocation of the registration of the petitioner to stand restored. 10. Writ Petition is disposed of in aforesaid terms. Rule is made absolute accordingly. There shall be no order as to costs. 11. Parties to act on an authenticated copy of this order. - - TaxTMI - TMIT .....

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