The Gauhati High Court ordered the assessee to address the GST Authority to furnish interest liability in installment because of COVID-19 to restore Enrollment.
The applicant M/S Aich Brothers are not satisfied as evident taken out by the enrollment of the applicant
Get to know the complete GST registration procedure online on the Indian government GST portal official website. We have explained by the actual screenshot of every step firm through the respondent GST which cause tremendous hardships in releasing the payment because of the person with respect to various contractual works in different organizations namely Oil India Limited, Digboi Refinery, etc.
Ms.M Bhattacharjee’s counsel for the applicant specified that any mentioned statement in the portal with respect to the name of the applicant maintained through the respondent GST was furnished but even then the enrollment was not revived for which the applicant has furnished this writ application asking for the particular direction.
Mr. Keyal a senior counsel resemble for GST (Goods and Services Tax) dated 8/07/2021 while the stuff stated that this court that as per the direction the applicant is needed to furnish Rs (73,707X2) which is shown outstanding upon the interest liability for late return furnishing of GSTR-3B 
Get to know details on GST return 3B form along with the online procedure for filing return of the current FY 2018-19. We break down the form for easy understanding for the time from October 2018 to April 2020.
Ms. Bhattacharjee has submitted the concern according to the instructions obtained by her the applicant is ready to furnish the interest liability liable to the requirement made through the respondent GST. It is moreover contended through Ms Bhattacharjee that despite post to the liability mentioned on the portal was furnished the enrollment did not resort which directed to immense hardships in getting the contractual dues from the different firms.
Ms. Bhattacharjee seeks for the matter to accept the amount mentioned as the interest liability through the respondent GST (Goods and Services Tax) in instalment dues to the fiscal issues which the applicant has seen. Mr Keyal aggrieved that the submission implemented through by Ms Bhattacharjee for giving the privilege to furnish the arrear amount in instalment.
Justice Prashant Kumar Deka sees that as per the nonpayment of the interest liability for the mentioned time from October 2018 to April 2020 for the late furnishing of the GSTR-3B returns the applicant is needed to do the payment as furnished through Mr Keyal the enrollment of the applicant will be revived through the respondent GST. Apart from that the submission of Ms Bhattacharjee that because of the registration of the applicant he shall not accumulate the contractual dues from the several companies with respect to the contractual job also cannot be agreed upon.
“In view of the same, in my considered opinion let the petitioner approach the concerned authority more specifically the respondent No. 3 along with an application to permit the petitioner to pay the interest liability referred hereinabove in instalment as a special case keeping in view the pandemic situation arising out of Covid-19 and on having submitted the said application/representation along with order passed today the same shall be disposed of within a period of the outer limit of 7 (seven) days from the date of receipt of the said representation. If all the dues are cleared as per the direction of the respondent, the registration of the petitioner shall be restored immediately, the court stated.”
