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2023 (9) TMI 899 - MADRAS HIGH COURTCancellation of GST registration revoked - petitioner also paid the tax due - G.O.Ms.No.38, Commercial Taxes and Registration (B1), dated 05.04.2023 - HELD THAT:- N/N. II(2)/CTR/351(a-3)/2023 seeks to give benefit to persons like the petitioner - This Court in M/S. SRI SENTHIL ANDAVAR AGENCIES, REP BY ITS PROPRIETOR VERSUS THE STATE TAX OFFICER (ST) , (INT) , CIW-1, VELLORE [2023 (8) TMI 1035 - MADRAS HIGH COURT] held that the Court is inclined to set aside the impugned assessment orders which are deemed to have been withdrawn, subject to the condition that the petitioner shall complies with the conditions of the aforesaid Notification, which contemplates payment of interest due under Sub- Section (1) of Section 50 of the said Act and the late fee payable under Section 47 of the said Act. The petitioner shall pay the aforesaid amount within a period of two weeks from the date of receipt of copy of this order. The impugned orders are passed under Section 62 of the TNGST Act, 2017 shall be deemed to have been withdrawn provided petitioner complies with the condition. The petitioner shall pay requisite late fee for filing the return, if any, and the interest on the late payment of GST. The respondents may intimate the amount to be paid by the petitioner and for the petitioner to comply with the same. Petition disposed off.
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