TaxTMI 
TaxTMI 
2022 (1) TMI 190
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.... Rule. Mr. Mishra, learned counsel for the respondents waives service. By consent of parties, petition is heard finally. 2. Learned counsel appearing for the parties invited our attention to the order dated 20th December, 2021 passed by a Division Bench of this Court directing that the order dated 4th August, 2021 of the Department declining to revoke the cancellation of registration, at page 24 ....
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....amount of Rs. 90,09,874/- with the Revenue. It is submitted that though according to the petitioner, the petitioner is liable to pay much more amount as stated in paragraph 13 of the writ petition, the petitioner has filed Nil GST Returns. The Department has to pass an assessment order in respect of such Nil GST Returns filed by the petitioner. 4. Mr. Raichandani, learned counsel for the petition....
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....ened within the time prescribed. Statement is accepted. 6. It is made clear that upon the deposit of the said amount of Rs. 90,09,874/-, the registration of the petitioner under CGST Act read with MGST Act, which is withdrawn shall stand restored without prejudice to the rights and contentions of the revenue. The revenue would be at liberty to decide the application for restoration of the registr....