9911796707
TMI Blog2024 (8) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... AND LADAKH HIGH COURT ] and, therefore, this petition is disposed of by directing the petitioner to approach the Competent Authority for registration of his GST number within a period of seven days from today. The Competent Authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days. In the event the needful is not done by the petitioner within stipulated period, this order shall cease to be in operation. Since this petition has been disposed of based on the peculiar facts and circumstances of the case, and also on the analogy of the cases earlier decided, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore this Court, wherein, subject to the petitioners undertaking to deposit the tax and penalty along with interest in accordance with the GST Act, 2017, a direction has been issued to the Competent Authority to restore the registration of the said petitioners. The aforementioned orders have been passed on the concession given by the respondents to restore the registration of the defaulting dealers, provided they comply with law, by submitting the returns and depositing the sales tax and other dues payable by them under the GST Act, 2017. Attention of this Court is invited to order dated 29th April, 2024, passed in WP(C) 873/2024, and order dated 1st April, 2024, passed in WP(C) 182/2024. 4. Having heard learned counsel for the parties and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 13th January, 2021. 8. Aggrieved of the cancellation of registration, the petitioner has invoked Article 226 of the Constitution of India, directly without approaching the Competent Authority, seeking inter alia a direction to the respondents to restore his registration cancelled in terms of the order dated 13th January, 2021. 9. Similar cases have come up before this Court, wherein, subject to the petitioners undertaking to deposit the tax and penalty along with interest in accordance with the GST Act, 2017, a direction has been issued to the Competent Authority to restore the registration of the said petitioners. The aforementioned orders have been passed on the concession given by the respondents to restore the registration of the defa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
