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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 ..... ired to pass necessary orders revoking the cancellation of Registration Certificate and allow the Petitioner to file returns within a period of two weeks from the date of production of certified copy of this Order. The writ petition is disposed of. - W. P. (C) No. 11791 of 2022 - - - Dated:- 1-8-2022 - JUSTICE JASWANT SINGH And JUSTICE M. S. RAMAN For the Petitioner : Mr. Jatindra Kumar Mohapatra , Advocate For the Opposite Parties : Mr. Radheshyam Chimanka , Senior Standing Counsel for CT GST Organization 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-eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs. 26,13,132/- as tax, Rs.3,63,990/- as interest and Rs.60,000/- as penalty and requested the Assistant Commissioner, GST, Central Excise Customs for doing the needful as per the order of this Court. 5. It is, therefore, submitted by learned counsel for the Petitioner that compliance has been made in term of direction of this Court on the basis of statement of learned Senior Standing Counsel. However, the Opposite Parties have failed to comply with the direction of this Court as contained in paragraph-5 of the aforesaid order, which is reproduced herein below:- 5. A downloaded copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST return(s) by opening the Portal. In exercise of powers under Section 30 of the CGST Act, 2017 read with Rule 23 of the Central Goods and Services Tax (CGST) Rules, 2017 the Proper Officer shall revoke the order of cancellation of Registration Certificate. Subject to verification of payments made as asserted in the writ petition by the Proper Officer, the authority concerned is required to pass necessary orders revoking the cancellation of Registration Certificate and allow the Petitioner to file returns within a period of two weeks from the date of production of certified copy of this Order. 8. With the aforesaid observation and direction, the writ petition is disposed of. Issue urgent certified copy as per rules. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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