Case Title | Ishwar Chand (Bhagwati Trading Co) Vs Union of India and ors. |
Favour | Assessee |
Section | Section 29 to 31 of CGST Act, 2017 |
Court | Delhi High Court |
Honorable Judges | Justice Rajeev Shakdher |
Citation | 2022 (7) GSTPanacea 139 HC Delhi W.P.A. 10363 of 2022 and W.P.A. 29870 of 2022
|
Judgement Date | 08-July-2022 |
Council for Petitioner | Malay Swapnil Bhumika Aggrawal
|
Council for UOI | Krishna Kumar Sharma Anil Devlal Vijay Joshi |
Council for State | NA |
The Delhi High Court bench of Justice Rajeev Shakdher and Tara Vitatsa Ganju has held that The officer should comply with the order of Appellate Authority within the meaning of time.
FACTS OF THE CASE
The petitoner’s registration was cancelled and while approaching to the appellate authority, the authority via order dated26th Aug 2021 revoked the order of cancellation of registration and afforded the petitioner to file the pending returns and make payment of taxes within 30 days from the date of revocation order.
The respondent had not taken up the follow up in this matter, the petitioner is approached this court.
The respondent submitted when the petitioner has come up for this writ the GST number of him before this writ has been restored.
COURT HELD
Considering the facts as recorded, the court directs to petitioner to upload his return within 3 months with penalty and interest thereon.
ANALYSIS OF THE JUDGEMENT
The assessing authority must complied with the order of appellate authority within due time, despite of unnecessarily wasting the time of tax payer to further move for any writ above.
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Ishwar Chand
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