9911796707
TMI Blog2024 (8) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... payment due to financial crisis - HELD THAT:- This Court is of the view that unless and otherwise the order impugned is set-aside, it is difficult for the petitioner to carry on the business and the State, will not be able to collect the revenues. On the other hand, if the registration is revoked, it will motivate the petitioner to do his business and to pay tax. Taking into consideration all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue Revocation Order. 2. Heard Mr.K.Chandrasekaran, learned counsel appearing for the petitioner and Mr.Sai Srujan Tayi, learned Senior Panel Counsel for the respondents, who takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 3. The case of the petitioner is that the petitioner-company, namely M/s.Chendur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the custromer accordingly paid the GST due of Rs. 1,02,35,000/- on 21.12.2023 and filed subsequent monthly returns, both GSTR 1 and GSTR 3B along with payment of late fee till April 2023 i.e., till the date of cancellation of the Registration on 20.07.2024. When things stood thus, the petitioner's registration was cancelled. The petitioner made an application dated 28.09.2023, seeking for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the respondent would submit that, due to default in payment of GST, the petitioner's registration was cancelled on 03.05.2023. The petitioner slept over the issue for over one year and has now approached this Court. Hence, he submitted that any appropriate orders may be passed. 6. It is the case of the petitioner that the default in payment of GST was due to the financial crisis faced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to restore the GST registration of the petitioner, so as to enable him to file all the returns as well as to remit all the statutory dues in accordance with law. The said revocation can be made within a period of two weeks. Consequent to the revocation of the Registration, the petititioner is directed to file all the returns along with other outstanding statutory dues within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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