TMI Blog2021 (5) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 or other applicable provision after following the procedure set out therein, and it is only in the course thereof that the officer may consider and decide questions of leviability of tax and claim of input tax credit. Thus to state that registration will not be revived since the petitioner has incorrectly availed of ITC would be putting the cart before the horse. In fact, it is seen that the petitioner has filed monthly returns as well as annual returns for the periods January 2017-18 to September 2019-20 and for financial years 2017-18 and 2018-19 and has also remitted late fee for filing of belated returns. Thus, and these being the only conditions that are to be satisfied by the petitioner for grant of revocation of registration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition. 4.As against the order of cancellation, the TNGST provides for an application for revocation of order of cancellation in terms of Section 30. As per Section 30 of the Act, an application may be made by an assessee whose registration is cancelled before the assessing authority and the authority, upon consideration of the same and after hearing the petitioner must take a decision on whether the registration is to be revived or the application rejected. 5.Two applications have been filed by the petitioner under Section 30, the first one rejected by an order dated 24.07.2020 referring to non-compliance of the petitioner to notice issued by the assessing officer, and the second dated 09.09.2020, rejected on 12.09.2020, referring to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns. Thus, and these being the only conditions that are to be satisfied by the petitioner for grant of revocation of registration, I am of the view that the cancellation of the registration in this case is incorrect and improper. 10.Let the first respondent pass an order reviving the registration of the petitioner forthwith. Needless to say, the respondent is at liberty to take up matters of assessment thereafter, in accordance with law. 11. Though no counter has been filed in this matter, Mr.Jayaprathap would refer to a draft counter to state that the counter only reiterates the reasoning set out in the orders rejecting the application for revocation, being non-payment of tax dues and claim of input tax credit. 12.This writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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