9911796707
TMI Blog2022 (4) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... to the impugned order dated 16.10.2019 of the first respondent bearing Reference No.ZA331019054504S and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice. 3. By the order dated 16.10.2019 impugned in W.P.No.27365 of 2021, the petitioner's GST registration was cancelled by the first respondent on the ground that the petitioner has failed to file returns continuously for a period of six months. 4. W.P.No.27368 of 2021 has been filed for issuance of a Writ of Certiorari, to call for the records relating to the impugned order dated 27.09.2021 of the second respondent in Appeal No.362/2021 and quash the same as being without jurisdiction and authority of law and contrary to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, if the appellants has been prevented for sufficient cause from non-presenting the appeal within the aforesaid period of three months as per Section 107(1) of the TNGST Act, 2017, the appellant has been allowed a further period of one month, only if the appellant has been prevented by sufficient cause from presenting the appeal within period of three months. Therefore on any accounts an appeal presented after a period of four months from the date of receipt of the decision or order being communicated to a such person shall not be entertained by the Appellate Authority functioning under the TNGST Act, 2017. The Honourable Supreme Court in Suo-Motu writ petition (Civil) No.3 of 2020 dated:08.03.2021, in view of Global Pandemic Situatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onths and 8 days. Therefore appellant is ineligible to take shelter under the above mentioned Supreme Court's order, since the prescribed time limit had expired before the period for which above relaxation was given by the Apex Court. Even though the excluded period from 15.03.2020 has taken into consideration as per the aforesaid Honourable Supreme Court order, there is a further delay of 29 days for which, there is no provision under the TNGST Act, 2017 to allow the delay and entertain the appeal filed by the appellant, I dismiss the appeal filed by the appellant being barred by limitation." 8. The learned counsel for the petitioner submits that the Central Board of Indirect Taxes and Customs further issued Notification No. 19/2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion vide impugned order 16.10.2019. 11. The learned counsel for the petitioner submits that the first respondent has issued Show Cause Notice dated 01.10.2019, but the petitioner was unable to give reply to the said Show Cause Notice at that time. It is submitted that even though the petitioner has not replied to the said Show Cause Notice, the first respondent ought to have given justiciable reason for cancelling the GST registration of the petitioner. Per contra, the first respondent has cancelled the GST registration of the petitioner vide impugned order dated 16.10.2019 on the bald ground that the petitioner has not responded to the said Show Cause Notice dated 01.10.2019. 12. It is submitted that the petitioner came to know about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain reliefs were granted to the petitioners therein. The operative portion of the order reads as under:- 216. Since, no useful will be served by not allowing persons like the petitioners to revive their registration and integrate them back into the main stream, I am of the view that the impugned orders are liable to be quashed and with few safeguards. 217. There are adequate safeguards under the GST enactments which can also be pressed against these petitioners even if their registration are revived so that, there is no abuse by these petitioners and there is enough deterrence against default in either paying tax or in complying with the procedures of filing returns. 218. Further, the Government requires tax to meet its expenditur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department. iv. Only such approv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
