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TRANSWORLD EDUCARE PVT LTD. vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

K.R. SHRIRAM
A.S. DOCTOR
Pet. Counsel
Rishabh Jain
Bharat Raichandani
Res. Counsel
Vijay Kantharia
Siddharth Chandrashekhar

Petitioner / Applicant

TRANSWORLD EDUCARE PVT LTD.

Respondent UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Oct 18, 2022
Order No.

WRIT PETITION NO.12238 OF 2022

Citation

2022(10) TAXREPLY 6470
Original Order
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ORDER

1. Petitioner is impugning an order passed by respondent no.4 dismissing petitioner’s appeal vide order dated 25th February 2021 on the ground that petitioner had an opportunity to comply with the provisions of the regulations/statute and petitioner failed to avail of remedy under Section 30 of the CGST Act for revocation of cancellation of the registration. 2. Considering the conspectus of the matter, we are inclined to accord an opportunity to petitioner to file an application before the Authority under Section 30 of the Central Goods and Services Tax Act, 2017 (CGST Act). At this stage, Mr. Kantharia submitted that as per the department, the dues of petitioner is Rs.2.74 crores plus interest of about Rs.10 lakhs. But petitioner has deposited only Rs.32 lakhs, which is available in their cash ledger account and not credited to the Government’s account. Petitioner should, therefore, file DRC-3 return for the amount of Rs.32 lakhs to be transferred to the Government&....

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