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2022 (6) TMI 273 - HC - GSTMaintainability of appeal before Commissioner (appeals) - Period of limitation - Seeking restoration of cancellation of registration - appeal filed by the petitioner beyond the period prescribed under Section 107 of the respective GST Act, 2017 - HELD THAT:- On 31.01.2022, a batch of writ petitions in TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR [2022 (2) TMI 933 - MADRAS HIGH COURT], relating to the same issue were disposed by this Court subject to certain conditions under similar circumstances. The same relief is to be granted to the petitioner as the petitioner also has similar grievances in those writ petitions - it was held in the case that no fault can be attributed to the impugned orders passed by the Appellate Commissioner inasmuch as they cannot exercise jurisdiction beyond the provisions of the Act and are bound to Act in accordance of the provisions of the Act. At the same time, it is found that there are overwhelming reasons for granting reliefs to these petitioners to restore their registration. Following the earlier decision, relief granted the assessee. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. Writ petition disposed off.
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