2022 (1) TMI 190

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....ukh for the Respondents ORDER P.C. 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 ....

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....ed only if the petitioner deposits atleast the 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. ....

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....ner will deposit the amount on the portal already opened 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of the said amount of Rs. 90,09,874/-, the registration of the petitioner under CGST Act read with MGST Act, which is withdrawn shall stand restored without prejudice to the rights and contentions of the revenue.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....

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.... investigation against the petitioner is still pending. We do not express any views on the merits of the said communication dated 22nd December, 2021 at this stage. 8. It is made clear that this Court has not gone into the correctness of the impugned order passed by the respondents thereby de-activating the registration of the petitioner under the CGST Act read with MGST Act. 9. It is made c....