2024 (8) TMI 944

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....r the Petitioner : Mr.K. Chandrasekaran For the Respondent : Mr. Sai Srujan Tayi Senior Panel Counsel ORDER This Writ Petition has been filed seeking issuance of a Writ of Certiorarified Mandamus to call for the records of the first respondent in Reference No.ZA330523009824R, dated 03.05.2023, and quash the same and, consequently, direct the third respondent to issue Revocation Order. 2. Heard....

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....Section 39 of the Act and pay the tax. Consequently, the petitioner was unable to file the subsequent monthly returns under both Section 37 (GSTR-1) and Section 39 (GSTR-3B) of CGST Act 2017 due to the statutory bar under Rule 59(6)(a) of CGST Rules 2017. Subsequently, the petitioner on receipt of part amount due of Rs. 5,68,61,111/- out of total due of Rs. 10 crores from the custromer accordingly....

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....he GST for the month of October 2022. Subsequently, the petitioner has cleared all the GST dues. Under these circumstances, the petitioner undertakes to pay all the returns along with other taxes and statutory dues in accordance with law within a period of eight weeks, after the revocation of cancellation of Registration. 5. Mr.Sai Srujan Tayi, learned Senior Panel Counsel for the respondent woul....

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....ot be able to collect the revenues. On the other hand, if the registration is revoked, it will motivate the petitioner to do his business and to pay tax. 8. Taking into consideration all the aspect, this Court is inclined to set-aside the order passed by the first respondent. Hence, the petitioner's GST registration stands restored. Accordingly, the third respondent is directed to restore the....