Order Date – 01 August 2022

Facts –

• The Petitioner, M/s. GKV Sharma, filed a petition against the order of cancellation of Registration Certificate under Section 29 of the Central Goods and Service Tax Act, 2017, which was rejected by the concerned court.
• So the Petitioner in order to comply with the direction of this Court has deposited an amount of Rs. 26,13,132/- as tax, Rs.3,63,990/- as interest and Rs.60,000/- as penalty and requested the Assistant Commissioner, GST, Central Excise & Customs for doing the needful as per the order of this Court.
• The court directed the proper office to open the portal to enable the Petitioner to file the GST return after due compliance with the order, instead of complying with the direction, further communication was being made on 29th April, 2022 the period of non-payment has been shown from July,2017 to January, 2021. 
• Aggrieved the petitioner filed a petition.

Issue – 

• Whether the direction to open the GST portal to enable the petitioner to file GST return is justifiable?

Order – 

• The Court was of the opinion that having deposited the requisite amounts pertaining to period from July, 2019 to September, 2019 as per the communication dated 17th October, 2020, the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal.
• In exercise of powers under Section 30 of the CGST Act, 2017 read with Rule 23 of the Central Goods and Services Tax (CGST) Rules, 2017 the Proper Officer shall revoke the order of cancellation of Registration Certificate. 
• Therefore the writ petition was allowed.