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2021 (9) TMI 1316 - HC - GSTCancellation of registration of petitioner - writ petitioner had not furnished returns for a continuous period of six months - Section 29(2)(c) of TN Goods ST Act - HELD THAT:- The writ petitioner submitted that the second registration does not save the day for the writ petitioner as the Input Tax Credit [ITC] that has accrued qua earlier registration cannot now be taken advantage of by the writ petitioner. Owing to the order, it is deemed appropriate to refrain myself from expressing any view or opinion on this submission. There is no disputation or disagreement before me that the aforementioned Order made by the Central Government being order dated 25.06.2020 and subsequent extension of time vide notification of Central Government dated 29.08.2021 applies mutatis mutandis to TN Goods ST Act. This undisputed obtaining position is recorded. Now, that the writ petitioner has time till 30.09.2021 to apply for revocation of cancellation of registration under Section 30 of TN Goods ST Act it is only fair and appropriate (owing to the facts and circumstances of the case on hand) that the writ petitioner is given an opportunity to apply for revocation taking advantage of extension time frame that has been given to writ petitioner and similarly placed persons by the Central Government. The fact that the Appellate Authority has disposed of/dismissed the appeal solely on the ground of limitation makes the task easier as no opinion on merits qua first impugned order i.e., cancellation of registration has been made by the Appellate Authority. The second impugned order i.e., order made by the second respondent in Appeal No.102 of 2021 being order dated 22.07.2021 is set aside solely to facilitate the writ petitioner to apply for revocation under Section 30 of TN Goods and ST Act - petition disposed off.
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