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TMI Blog2022 (8) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... zation ORDER 1. This matter is taken up through virtual/physical mode. 2. The Petitioner has challenged the communication dated 29th April, 2022 indicating non-payment of interest, late fee, penalty and in-eligible credit of Input Tax Credit for the period from July 2017 to January 2021 by way of writ petition filed before this Court invoking Article 226 of the Constitution of India for indul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that view of the matter, the delay in Petitioner's invoking the proviso to Rule 23 of the Central Goods and Services Tax Rules (CGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner's application for revocation will be considered in accordance with law. xxx xxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Petitioner complying with the above conditions, the proper office will open the portal to enable the Petitioner to file the GST return." 6. It is urged by the counsel for the petitioner that while the tax period from July, 2019 to September, 2019 was subjectmatter of earlier writ petition being W.P.(C) No.33418 of 2021, and instead of complying with the direction as made in paragraph-5 of Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the Petitioner. 8. As conceded by the counsel for the respective parties, having deposited the requisite amounts pertaining to period from July, 2019 to September, 2019 as per the communication dated 17th October, 2020, this Court is of the opinion that the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal. In exercise of powers und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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