2025 (6) TMI 732

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....isions)<br>Dated:- 23-1-2025<br>Civil Writ Jurisdiction Case No. 17828 of 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD AND HONOURABLE MR. JUSTICE RAMESH CHAND MALVIYA For the Appellant: Mr. Dhananjay Mishra, Adv For the Respondent : Mr. Vikas Kumar, SC 11 ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Learned counsel for the petitioner and Mr. Vikas ....

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....36CIZM. The petitioner was served with a demand notice of Rs. 4,50,506.00/- as, admittedly, petitioner failed to deposit the taxes during the Covid-19 period. In the writ application, petitioner has not disputed the demand. In para '6' of the writ application, it is stated as under:- "the petitioner is/was running from pillar to post for deposit the taxes along with interest/charges/penal....

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....er law. It is further pointed out that the cancellation of the registration does not prevent the petitioner from discharging his tax liability and from the statement of tax present in the writ application itself, it would appear that petitioner has discharged its liability partially on 27.02.2024. 6. In paragraph '14' of the counter affidavit, it has been made clear that the Circular No. 238/32....