GST licence renewal directed after tax and interest payment, with any further dues to be communicated before payment.

The HC directed renewal of the petitioner's GST licence after noting that tax and interest had been paid and that the authorities did not dispute that position on instructions. Renewal was to be completed within ten days of communication of the order. If any further dues were found payable, the authority was to communicate the amount to the petitioner, who would then have seven days to pay it. The relief was confined to renewal, with compliance for any additional liability tied to prior communication by the authority.

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Issues: Whether a direction should be issued for renewal of the petitioner's GST licence after payment of tax and interest, and whether any further dues, if found payable, should first be communicated to the petitioner.

Analysis: The petitioner's case was that tax and interest had been paid, and the State authorities were not shown to have disputed that position on instructions. The relief sought was confined to renewal of the licence, with an undertaking to pay any additional amount if communicated within the stipulated time.

Conclusion: A direction was issued to the respondent authority to take steps for renewing the GST licence within ten days of communication of the order, and to communicate any further amount due so that it may be paid within seven days of such communication.

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