2022 (5) TMI 863

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.... No. 55 of 2021 U.P Goods and Service Tax Rules, 2017 Rule 9(4) year 2021-2022, in the interest of justice contained as ANNEXURE NO.1 to this writ petition. (ii) Issue a writ, order or direction in the nature of Mandamus Commanding and directing the opposite parties especially opposite party no. 2 to take GST of Rs. 22,24,617- in easy monthly installment i.e. EMI for three financial year 2018- 2019, 2019-2020, 2020-2021, in the interest of justice. (iii)Issue a writ, order or direction in the nature of Mandamus Commanding and directing the opposite party no. 1 to revoke the cancellation of the GST Registration of the petitioner, in the interest of justice. (iv) Issue a writ, order or direction in the nature of Man....

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....t within 15 days and (b) the workable proposal given by the petitioner was for a period of 5 years. Addressing the same, learned counsel for the petitioner contends that (a) in pursuance to the directions issued by the High Court 20% amount was deposited vide challans dated 04.02.2022 and 07.04.2022, copies of which are part of annexure 10 to the petition and thus were deposited within the period of 15 days and (b) that the petitioner has specifically averred in paragraph 24 that the petitioner is willing to deposit the amount as per the provision of section 80 of the GST Act 2017 in 24 installments. Learned Additional Chief standing Counsel prays for and is granted a weeks' time to seek instructions in this regard. ....

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....;s account more particularly when they proceeded to do so subsequently on 19.02.2022. Thus, the fact of the matter would remain that the respondents are in receipt of the entire amount as was required to be deposited by the petitioner in pursuance to the order passed by the Division Bench. So far as the ground of having filed an application for deposit of the amount in 60 installments, it is contended that the same was on account of error on the part of the counsel who was appearing before the authorities and as such for an error on the part of the counsel the registration of GST of the petitioner should not be discontinued. Learned counsel for the petitioner also fairly submits that in this regard he would be willing to file an appli....