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TMI Blog2023 (10) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... ot deposit the tax as well as filed is returns consecutively for for more than six months. Further, the petitioners in para 13 themselves mentioned and shows their will to deposit the entire dues along with interest. In the case in hand, the petitioner, in a peculiar circumstances, the petitioner no.2 could not deposit the amount of tax but the petitioner no.2, as stated above, is ready and willing to deposit the amount of tax. The respondent no.2 is directed to restore the registration of petitioner no.1 forthwith within a period of one week from the date of production of certified copy of this order. The petitioner no.2 is directed to deposit a sum of Rs. 6,00,000/-, after restoration of registration within a week - petition allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the petitioner no.2 was mentally exhausted after two losses in his family. Further, not being satisfied, the registration of petitioner s firm was cancelled on 18.09.2021 against which a Writ Tax No. 757 of 2022 was filed before this Court, which was dismissed on 27.05.2023 on the ground that the petitioner no.1 has alternative remedy of appeal under CGST/UPGST, Act, 2017. Thereafter, an appeal was filed, which was also rejected by impugned order dated 4.8.2022. Hence the present petition. 5. Learned counsel for the petitioners has submitted that the petitioner no.2 has failed to file his GST returns for a period of six consecutive months due to loss of her mother and sister because of that the petitioner no.2 got mentally and financiall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as further submitted that record itself reveals that the petitioner no.2 was undertaken the business activities and the said fact has not been disputed. He has further submitted that on the one hand, the petitioner no.2 was indulged in his business activities and was realising the GST from his customers and on the other hand, the same was not deposited as per the law, therefore, the registration has rightly been cancelled. He prays for dismissal of this writ petition. 8. The Court has perused the records. 9. Admittedly, it is not in dispute that the petitioner no.1 was registered under the GST Act and GSTIN No.09BZAPK7818J1Z0 was granted to it, but due to unavoidable circumstances, the mother and sister of petitioner no.2 expired after prol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2018 to March 2019, without insisting on payment of the admitted tax declared therein. The respondents shall adjust the amount of Rs. 4 Lakhs paid by the petitioner during the pendency of this writ petition, towards the admitted tax liability, and thereafter permit him to discharge the balance tax liability, inclusive of any interest and late fee thereon, in equal successive monthly instalments commencing from 25th August 2020 and culminating on 25th March, 2021. It is made clear that if the petitioner defaults in any single instalment, he will lose the benefit of this judgment and it will be open to the respondent to proceed with recovery proceedings for realisation of the unpaid tax, interest and other amounts. The Writ Petition is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note that if further installments are not allowed to the petitioner firm, they would be unable to pay the tax due and it may result in a sustenance of the order of cancellation of their registration. If it is so, there would be an end of their business in the present form that they are undertaking and it would also be the end of the Department to have any tax from the petitioners in the form of the present business any further. 9. Considering the matter in its entirety, we requested Mr. S C Keyal, learned counsel to confer with the authorities in the GST Department whether in the facts and circumstances of the present case, the permissible installments can be extended upto 48 (forty eight). The departmental authorities are fair enough to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the authority. Upon such determination, the requirement of payment shall start from 1st of March, 2022. 13. It is needless to say that on the installments being determined and the petitioner firm continuing to pay the installments, the order of cancellation of the registration would have no effect, subject to any default if made by petitioner. 12. In the case in hand, the petitioner, in a peculiar circumstances, the petitioner no.2 could not deposit the amount of tax but the petitioner no.2, as stated above, is ready and willing to deposit the amount of tax. 13. In view of the facts as stated above and looking to the law laid down in above referred judgments, respondent no.2 is directed to restore the registration of petitioner no.1 forth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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