2024 (10) TMI 203

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....appropriate writ, order or direction to the Respondents to restore the GST registration of the Petitioner under the trade name of "Shri Salasar Balaji Steel" bearing GSTIN registration no. 07AZTPG3566F1Z2 forthwith; and ii. Direct the Respondent authorities to confirm compliance by the Petitioner of the Show Cause Notice and take all necessary steps to restore the Petitioner's GST status without any further delay" 4. The petitioner was registered under the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/ the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) and was assigned the Goods and Services Tax Identification Number (GSTIN): 07AZTPG3566F1Z2. 5. The proper officer issued a Show Cause Notice dated 14.....

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.... apply where- (a) the said person or the proprietor or karta or the managing director or any of its two partners, whole-time Directors, Members of Managing Committee of Associations or Board of Trustees, as the case may be, have paid more than one lakh rupees as income tax under the Income-tax Act, 1961(43 of 1961) in each of the last two financial years for which the time limit to file return of income under sub-section (1) of Section 139 of the said Act has expired; or (b) the registered person has received a refund amount of more than one lakh rupees in the preceding financial year on account of unutilised input tax credit under clause (i) of first proviso of sub-section (3) of Section 54; or (c) the registered person has received ....

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....nd not by filing the requisite form, that is, FORM DRC-03. He also submits that the suspension of the petitioner's GST registration cannot be revoked in view of the petitioner firm's name being included in a list of fake firms. 10. Insofar as the payment of 1% of liability on outward supplies is concerned, the petitioner would ensure that it deposits the amount under the relevant form or furnishes the necessary forms for duly recording the payment of tax against its liability within a period of two working days from date. Insofar as the allegation that the petitioner's name is included in the list of fake firms is concerned, there is no allegation to the said effect in the SCN. Thus, clearly, the same cannot be a ground for continuing to s....