TMI Blog2022 (4) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... iled judgment of this Court in a batch of cases in the matter of TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR [ 2022 (2) TMI 933 - MADRAS HIGH COURT ] where it was held that Since, no useful will be served by not allowing persons like the petitioners to revive their registration and integrate them back into th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber : ZA330122269496K, dated 27.01.2022 and the consequential revocation cancellation order in Reference Number : ZA330322018595T, dated 04.03.2022 and quash the same. 2. The petitioner is a dealer under the GST regime. For the alleged non-filing of the return, the registration of the petitioner under GST has been cancelled by the proceedings of the respondent, dated 07.01.2022. Challenging t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od prior to 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and payment of GST shall also be in cash. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. The respondents may also impose such restrictions / limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the direction given by the learned Judge in the cited case in Tvl.Suguna Cutpiece Center, can be applied to the present case and therefore, the said benefit can be extended to the present petitioner also. 6. In that view of the matter, this writ petition is also disposed of, in terms of the above direction given by the learned Judge in the said case in para 229 as has been quoted herein above. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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