HC directs Revenue to facilitate Petitioner to file GST return(s) by opening the Portal

GKV Sharma Vs Union of India and another (Orissa High Court)

1. This matter is taken up through virtual/physical mode.

2. The Petitioner has challenged the communication dated 29^th April, 2022 indicating non-payment of interest, late fee, penalty and in-eligible credit of Input Tax Credit for the period from July 2017 to January 2021 by way of writ petition filed before this Court invoking Article 226 of the Constitution of India for indulgence.

3. It is submitted by learned counsel for the Petitioner that against the order of cancellation of Registration Certificate under Section 29 of the Central Goods and Service Tax Act, 2017 (for short, ‘the CGST Act, 2017’), the Petitioner moved this Court in writ petition bearing W.P.(C) No.33418 of 2021, which came to be disposed of vide order dated 1^st December, 2021 with the following observation:-

“xxx           xxx                 xxx                    xxx

Please become a Premium member. If you are already a Premium member, login here to access the full content.