TaxTMI 
TaxTMI 
2021 (6) TMI 75
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....2803/2021 (Aditya Auto Engineering Pvt.Ltd., vs. Union of India and Others). 2. The facts of the case reveal that respondent No.1 - company is engaged in the business and sale of tippers, trailers, load bodies, bulkers and garbage compactors. It was registered under the provisions of the Central and Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act) and admittedly failed to file its returns prescribed under the GST law in Form GSTR 3-B and discharge its liability for the period from September 2018 till date. The assessment orders were passed from time to time under Section 62 of the CGST Act quantifying the tax liability of respondent No.1 and directing it to file its returns and discharge t....
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....h the tax liability will be assessed under Section 62 of CGST Act. Respondent No.1 neither replied to the notices nor has filed GSTR returns. 7. Another important aspect of the case is that respondent No.1 was filing GSTR-1 regularly till September 2020 and passing the ITC to its customers and subsequently, another notice REG-17 under Section 29(2) and under Rule 22(1) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as CGST Rules) was issued for cancellation of the registration on account of the non-filing of the returns GSTR-3B and again to said notice also, no reply was filed nor respondent No.1 appeared in person as scheduled in REG-17. Finally, the registration has been cancelled w.e.f., 1.1.2020. 8. Ano....
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.... the Writ Petition, passed by the Respondent No.4 as arbitrary, illegal, issued in violation of principles of natural justice and in contrary to the Circular No. 129/48/2019-GST, dated 24-12-2019; (c) Issue a Writ of Mandamus or any other appropriate Writ, Order or direction, in the nature of Writ, allowing the Petitioner to file the GSTR-3B returns manually, avail credit eligible to them under Section 16, without insisting on payment of cash portion of the tax liability, as already prayed in Writ Petition No.52967/2019 (T-Res); (d) Issue a writ of certiorari or any other appropriate Writ, Order or direction, in the nature of Writ, directing Respondent No. 5 to allow the Petitioner to pay the tax dues in instalments as per....
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....2. The petitioner has also sought for a specific direction to the respondent to permit the petitioner to file GSTR-3B manually while enabling credit without insisting for cash portion of tax liability in light of the order passed in W.P.No.52967/2019 (T-Res). 3. The petitioner has further sought for a direction in the nature of appropriate writ to respondent No.5 to consider his request for rescheduling the payment of tax in equal installments as per Section 80 of the CGST Act, 2017. 4. The learned Senior Counsel appearing for the petitioner would submit that the order of cancellation of registration passed on 19.10.2020/05.10.2020 is in violation of principles of natural justice and is erroneous, as the petitioner has not....
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....medabad in R/Special Civil Application No.13794/2020, there would be an interim order of stay of the order of cancellation of registration at Annexure-A dated 05.10.2020. 10. In the interregnum, during the pendency of the proceedings, subject to further orders, the petitioner is permitted to file the rescheduled returns manually. The respondents are at liberty to consider the submission made on behalf of the petitioner that they are agreeable for re-scheduling of payment of tax in terms of Section 80 of CGST Act in 24 equal installments. 11. Learned counsel for the respondents seeks time to file the statement of objections and also to respond to the undertaking made on behalf of petitioner as regards the payment of tax arr....