2024 (8) TMI 944

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....Mr. Justice Krishnan Ramasamy For 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 respon....

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....titioner could not file GSTR 3B return under 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....

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....sis, the petitioner-company was unable to pay the 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, lea....

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....tioner to carry on the business and the State, will not 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. Accor....