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2022 (10) TMI 178 - HC - GSTCancellation of registration of petitioner - petitioners have missed the bus in regard to several opportunities that were extended to them post-cancellation of the registrations by way of Amnesty Schemes - TNGST Act - HELD THAT:- Identical issue decided in the case M. MALLIKA MAHAL, REPRESENTED BY ITS PROPRIETOR, MANTHIRAM, S/O. SUNMUGAVEL VERSUS THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THE DEPUTY COMMISSIONER, GST-APPEAL, CHENNAI-II, THE ASSISTANT COMMISSIONER, CIRCLE OFFICER, (ST AND GST) [2022 (9) TMI 1106 - MADRAS HIGH COURT] where it was held that The petitioners are permitted 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. Since all learned counsels for the petitioners and the respondents concur on the position that the above order will be applicable on all fours in the present writ petitions, the same order is taken to be passed in these matters as well. Petition allowed.
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