9911796707
TMI Blog2024 (9) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders can be set aside and the matter can be remitted to the file of the Jurisdictional Assessing Authority, namely the 1st respondent. It is inclined to do so taking into consideration the fact that the registration of the petitioner had been cancelled in the month of December 2021 and also taking into consideration the submission of the learned counsel for the petitioner that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders for the year July 2017 and August 2017 under the CGST/ SGST Acts. It is the case of the petitioner that the registration of the petitioner had been cancelled on 12.12.2021 with effect from 30.11.2019 and the petitioner was therefore unaware of the orders passed and did not get an opportunity to file returns. The orders were uploaded on the portal, which had not been accessed by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed statutory remedies under Section 107 of the CGST / SGST Acts. It is submitted that the contention of the petitioner that he was not accessing his portal cannot be accepted as it is settled law that the uploading of the orders on the portal is deemed to be sufficient for the purposes of the CGST / SGST Acts. 3. Having heard the learned counsel for the petitioner and the learned Government Ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner admits in this Court that there is an Output Tax liability of approximately Rs.10 lakhs, which has not been paid so far. Therefore, this writ petition will stand ordered directing that if the petitioner remits a sum of Rs.10 lakhs towards the GST liabilities for the months of July and August of 2017, within a period two weeks from the date of receipt of a certified copy of this judgment, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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