9911796707
TMI Blog2021 (9) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion Board before me. 2. Mr. R. Senniappan, learned counsel on record for writ petitioner in captioned two writ petitions and petitioner in WMPs is before me. 3. Ms. Amirta Dinakaran, learned State counsel accepts notice on behalf of both respondents in both captioned main writ petitions. 4. Owing to the short point on which the captioned writ petitions turn, with the consent of both sides, main writ petitions are taken up and are being heard out. 5. Short facts imperative for appreciation of this common order (to be noted, this common order will dispose of all the captioned writ petitions and three WMPs therein) are that the writ petitioner is in mining service business; that the writ petitioner was registered under the 'The Tamil Nad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the Central Government is primarily owing to the reason that many registered dealers were unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation, but could not apply for revocation of cancellation as the Statute under the GST regime is a new Act; that this is articulated in preamble portion of the Order; that thereafter vide notification i.e., notification No.34 of 2021-Central Tax dated 29.08.2021, the Central Government extended the time further and extended time is up to 30.09.2021; that this means that the writ petitioner has time till the end of this month to apply for revocation of impugned order; that under such circumstances, the writ petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er registration, obtained registration vide registration No.3388VC55476N3ZF and was/is carrying on business. Therefore, it cannot be gainsaid that the writ petitioner has been put to any disadvantage. 8. A scanned reproduction of another registration is as follows: 9. By way of reply, learned counsel for writ petitioner submitted that the second registration does not save the day for the writ petitioner as the 'Input Tax Credit' ['ITC'] that has accrued qua earlier registration cannot now be taken advantage of by the writ petitioner. Owing to the order I propose to pass, I deem it appropriate to refrain myself from expressing any view or opinion on this submission. There is no disputation or disagreement before me that the aforementioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us) that no view or opinion on merits of the matter has been expressed qua second impugned order; (c) It is open to the writ petitioner to apply for revocation under Section 30 of TN Goods and ST Act on or before 30.09.2021 and if the writ petitioner chooses to do so, a proper officer shall consider the revocation application on its own merits and in accordance with law and make an order as expeditiously as possible; (d) For the purpose of abundant clarity, it is made clear that there is no expression of opinion regarding second registration obtained by the writ petitioner and that is also left open to the proper officer to decide in the course of taking a call on the application for revocation when made; 12. Captioned two main Writ Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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