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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Registration restored; portal opened for 45 days to allow payment of dues after authority indicates amounts within 15 working days</h1> HC set aside the impugned cancellation orders and directed the respondent CGST/WBGST authority to restore the petitioner's registration. The portal must ... Cancellation of petitioner’s registration on the ground of non-filing of return - Petitioner has paid all the revenue due and further agrees to pay any outstanding revenue for restoring its registration - HELD THAT:- Petition is disposed of by setting aside the impugned orders of both the concerned authorities and by directing the respondent CGST/WBGST authority to restore the petitioner’s registration and open the portal for a period of 45 days from date of communication of this order by the Counsel of the respondent authority to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days. If the petitioner fails to make the payment of revenue due after indication of the amount by the GST authority, the respondent authority concerned shall be free to block the portal again and cancel the registration. Petition disposed off. Petition challenges cancellation of registration on the ground of non-filing of returns. Petitioner represented that, after cancellation, it has paid all revenue due and agreed to pay any outstanding amounts, relying on a judgment dated 9-4-2024. Impugned orders of the concerned authorities are set aside and the respondent CGST/WBGST authority is directed 'to restore the petitioner's registration and open the portal for a period of 45 days from date of communication of this order' to enable payment. The authority must indicate the revenue due and any other dues, including penalty, 'within a period of 15 working days.' If the petitioner fails to make the payment after such indication, the authority is free to block the portal again and cancel the registration. There shall be no order as to costs. All parties are to act in terms of the copy of the order downloaded from the official website of the Court.
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