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TMI Blog2022 (12) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICE TAX AND 3 ORS. THE JOINT COMMISSIONER STATE TAXES (APPEALS) , THE ASSISTANT COMMISSIONER STATE TAXES GUWAHATI, THE SUPERINTENDENT OF STATE TAXES, GUWAHATI [ 2022 (10) TMI 951 - GAUHATI HIGH COURT] is referrred, wherein in a circumstance where the GST registration was cancelled for non-submission of returns and non-payment of dues, it was provided that the assessee and the department will sit together where the department will inform the assessee as to what is the exact amount of due tax as well as the interest that the assessee may be required to pay on such non-payment of taxes as well as penalty, if any, under the law and the quantified amount would be paid by the assessee to the department and upon it being paid, the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the petitioner. Also heard Mr. B Choudhury, learned counsel for the respondents in the Taxation and Finance Department of the Government of Assam. 2. The petitioner M/S Rockland Media Communication Pvt. Ltd. is an assesse under the GST bearing registration number 18AADCR5052M1Z2. The petitioner instituted WP(C) No. 4828/2021 raising a grievance that they could not undertake the Tran-1 and Tran-2 transactions as because the GST portal was closed in the meantime. The issue as regards the closure of the GST portal and the resultant inability of the GST assesses to further the Tran-1 and Tran-2 transactions also came up before the Supreme Court in the Union of India another v. Filco Trade Centre Pvt. Ltd. another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of the Supreme Court in Special Leave to Appeal No. 32709-32710/2018, the order dated 23.11.2022 was passed by providing that the benefits provided by the Supreme Court in its order dated 22.07.2022 in Filco Trade Centre Pvt. Ltd. (supra) be also applicable in respect of the writ petitioner in the said writ petition. 4. In the meantime the authorities in the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs had issued a Circular No. 180/12/2022-GST dated 09.09.2022 providing for the aforesaid directions that were given by the Supreme Court in Special Leave to Appeal No. 32709-32710/2018. The order dated 23.11.2022 in WP(C) No. 4828/2021 also refers to the Circular dated 09. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -payment of taxes as well as penalty, if any, under the law and the quantified amount would be paid by the assessee to the department and upon it being paid, the department will restore back the registration either in the form of the earlier registration or by providing a new registration number. 7. In the instant case, as because we have already taken note that the petitioner assessee is willing to do all the needful as required by the respondent Department i.e. whatever taxes be assessed will be paid by the petitioner and if interest thereupon will be levied, the same be also paid as well as the penalty, if any, under the law. 8. But the difficult situation is that for doing so, the petitioner assessee is also required to operate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portal will be closed, once again the whole purpose of the petitioner will be frustrated. 11. Accordingly, the petitioner to initiate and agree with any amount as may be assessed by the Department as regards the tax, interest and penalty, if any, and pay the same as indicated above and later on, if the petitioner is of the view that there was any over assessment, the petitioner will be at liberty to file appropriate application. 12. Because of the urgent situation in the matter, the representative of the petitioner to be present before the Superintendent of Goods and Services Tax, Guwahati, sharply at 10.00 AM on 29.11.2022 so that the requirement of this order can be carried forward. If the representative of the petitioner does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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