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2023 (8) TMI 304 - MADRAS HIGH COURTCondonation of delay in filing appeal - appeal filed beyond the condonable period of 30 days - cancellation of GST registration - HELD THAT:- Already a detailed order was passed by this Court in the case of TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR [2022 (2) TMI 933 - MADRAS HIGH COURT]. The issue was examined. It was concluded that no useful purpose will be served by keeping the assessee outside the purview of the GST regime without reviving their GST registration, as the assessee will continue to carry on business. By not revoking the cancellation of the GST registration, the Government will loose the revenue. It is informed that the order of this Court in the above said case has not been appealed and has been accepted by the State Government. This Court is inclined to allow this writ petition at the stage of admission. Consequently, the delay in filing the appeal stands condoned - The Appellate Commissioner namely the first respondent is directed to pass appropriate orders on merits and in accordance with law, within a period of 30 days from the date of receipt of a copy of this order.
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