TaxTMI 
TaxTMI 
2021 (8) TMI 915
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....T. 2. Issue notice returnable in two weeks. Extra copies of the writ petition be furnished to the respective learned counsel within three days. 3. We are consciously issuing notice making it returnable in two weeks as the issue involves the liability to pay a substantial amount of GST dues by the petitioner, but at the same time, a contentious issue being raised is also required to be addressed to. 4. The petitioner assessee is subjected to the GST dues and for the purpose had the registration No.18AACAR3455K1Z8 under the GST law. In respect of submission of returns for the month of January, 2018, the petitioner claims that inadvertently they had punched the incorrect figure in the portal of the GST and because of such mistake, neither t....
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....ven if the registration is restored, the petitioner assessee would be unable to submit returns as well as pay taxes for the period subsequent thereto. 6. In the given circumstance, we are of the prima-facie view that an early determination of the issue raised in WP(C) No.3767/2020 is required to be made. If the issue raised in WP(C) No.3767/2020 would be adjudicated in favour of the writ petitioner, the same would entail a restoration of its registration as well as to enable the portal to make further returns and also pay the subsequent taxes. On the other hand, if the issue is decided against the writ petitioner, the same would have its own consequence. 7. In the present writ petition, the grievance raised by the petitioner is that as be....
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....aforementioned circumstance, it is an admitted position of the petitioner as well as the respondents that the petitioner assessee is unable to submit his returns as well as to pay the taxes for the period subsequent to January, 2018 as because the earlier issue raised in WP(C) No.3767/2020 has not been adjudicated. We have also taken note of that in paragraph 38 of this writ petition, the petitioner has given a statement that they are ready to pay any amount of tax that may be duly assessed by the authorities to be payable by them for the period subsequent to January, 2018. 10. We are of the prima-facie view that the issue raised in this writ petition is intricately connected with the WP(C) No.3767/2020 and a decision therein would determi....