TaxTMI 
TaxTMI 
2023 (10) TMI 484
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....-E-14092023-248743 dated 14.09.2023. 3. By means of this writ petition, petitioners have assailed the order dated 18.09.2021 by which the registration of the petitioner's firm was cancelled and the same has been confirmed by order dated 4.8.2022 passed by respondent no.2 rejecting the appeal of the petitioner no.1. 4. Brief facts of the case are that the the petitioner no.2 is the sole proprietor of M/s Ennkay Timbers (petitioner no.1) and was allotted GSTIN No.09BZAPK7818J1Z0 under the Goods and Services Tax Act (hereinafter referred to as 'GST Act'), who was engaged in the business of timbers. Further, the petitioner no.2 could not file the GST returns for his firm for a consecutive period of six months, to which a show cause notice was....
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....as further submitted that since the registration of the petitioner no.1 has been cancelled, the amount of tax cannot be deposited Online until and unless the registration is restored, tax along with the interest cannot be deposited. 6. In support of his claim, learned counsel for the petitioners has relied upon the judgement of Kerala High Court delivered in the case of Pazahyidom Food Ventures (P) Ltd., Vs. Superintendent Commercial Tax, CGST [WP(C).No.14275 OF 2020(H)], decided on 24.07.2020 and upon the judgment of Guwahati High Court delivered in the case of M/s. Veteran Facility Management Services Pvt., Ltd., Vs. The Union of India & 5 others, [WP(C)/795/2022], decided on 15.02.2022. He prays for allowing the writ petition. 7. Per c....
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....cts and circumstances of the case and the submissions made across the Bar, I note that the petitioner, who is an assessee under the GST Act, is not disputing his liability to tax, or the quantum thereof, for the period in question. It only seeks an instalment facility to pay the admitted tax, together with interest thereon, in view of the financial difficulties faced by it during the Covid pandemic situation, when its business has come to a total standstill. I also note that during the pendency of this Writ Petition, the petitioner has established its bonafides by effecting a payment of Rs. 4 lakhs towards the tax liability for the period 2018-2019. It is also relevant to note that, as of today, there is no demand against the petitioner for....
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....on and authority to sanction the payment of the arrears in monthly installments greater than 24 (twenty four) upto a maximum of 36 (thirty six). 7. The petitioner firm in this writ petition claims that as because the precarious financial condition it would not be possible for them to pay the entire amount due plus the interest and penalty within 36 (thirty six) installments, which is the maximum limit for the Chief commissioner and therefore, seeks to invoke the discretionary power of the Court in allowing them to pay the dues in 48 (forty eight) installments. 8. Although there may be an inherent power of the Court under Article 226 of the Constitution of India to use a discretion but at the same time when it is statutorily provided by ....
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....valuated by the department and the assessed amount be determined. The said amount be equally divided by 48 and the monthly amount payable by the petitioner firm be determined and communicated to the petitioner. Upon such determination the petitioner firm shall pay the determined monthly installments within the 7th of every month. 11. As we are invoking the discretionary power, we further provide that if the petitioner firm do not comply with the requirement of paying the determined monthly installment within the 7th of every month, there shall be a periodical review by the departmental authority every month and in the event of default, the earlier order of cancellation may be revived by the department without any further reference. 12. ....