TMI Blog2022 (5) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to file their returns for the period 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 copy of this order, if it has not been already paid. 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. - Writ Petition No.990 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that of the present one having been considered was disposed of by this Court and in one such order in the matter of Tvl.Ram International Vs. The State Tax Officer in W.P.No.6150 of 2022, recently I had an occasion to pass an order on 19th April 2022, which reads thus: 4. The issue raised in this writ petition has already been dealt with by a detailed judgment of this Court in a batch of cases in the matter of Tvl.Suguna Cutpiece Center Vs. The Appellate Deputy Commissioner (ST) (GST), Salem and others in W.P.No.25048 of 2021 etc. batch, by a learned Judge of this Court, dated 31.01.2022, where the learned Judge has passed the following order : 229. In the light of the above discussion, these Writ Petitions are allowed subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order. viii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine. x. The above exercise shall be carried out by the respondents within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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