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TMI Blog2022 (3) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by this Court in W.P.No.25048 of 2021 dated 31.01.2022 in the batch of writ petitions relating to restoration of cancellation of registration under the TNGST Act, 2017. 2. The petitioner is a dealer registered under the GST Act. Since according to the revenue, he has not filed the return consecutively for six months, the registration of the petitioner was cancelled by order dated 26.09.2019. Challenging the same, the present writ petition has been filed. 3. Even though there is an appeal provision under Section 107 of the GST Act, the petitioner has not chosen to file an appeal and he has straight away approached this Court by filing the present writ petition, the reason for non exhausting the appeal remedy when was questioned, Mr.N.Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ii. It is made clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it shall not be uti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed." 7. Since this is one of such case, where the petitioner could not move the Appellate Authority in time, because of Covid-19 situation, I am of the view that, this writ petitioner also can be relegated to approach the Appellate Authority by filing an appeal with a petition as per the conditions imposed in para 229 of the order referred to above. 8. In that view of the matter, this Court is inclined to dispose of this writ petition with the following orders : (i) That the petitioner is hereby directed to approach the Appellate Authority on the terms indicated in para 229 of the order made by this Court in the case of Tvl.Suguna Cutpiece Center case, where if such an appeal is filed within the time stipulated therein, the same shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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