In this case the petitioner was unable to file GSTR 3B due to cancellation of registration on account of non filing of GSTR 3B for the period starting from May 2018 till December 2019. The Total tax liability for the said period was Rs 78,51,178/- and the ITC was Rs. 36,14,861/-. Balance liability to be paid was around Rs 42,50,000/-.
As per the provisions fo Section 30 read with Rule 23 he cannot file the application for revocation unless he pays the entire amount with tax, interest, late fee and penalty which is beyond his financial capacity.
He filed this petition and prayed before the Hon’ble Court for
– direction to the authorities to allow the _filing manually_ or otherwise, and
– direction to the authorities to allow payment of outstanding tax (net of ITC) _in instalments_
– Also _challenged the Retrospective Amendment of Rule 61(5)._
He submitted an undertaking of how he will be paying the balance tax liability.
Honourable Gujarat High court has issued notice to the respondents and also have directed the petitioners first instalment before the notice returnable date.
This is circulated for the purposing of updating the readers about such a matter before Hon’ble High Court of Gujarat.
Adv (CA) Avinash Poddar