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TMI Blog2022 (6) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent to follow the order passed 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 under the GST Regime and for the alleged nonfiling of the return, the registration certificate of the petitioner under the GST Act was canceled through the impugned order dated 12.10.2018, challenging the same, the present Writ Petition has been filed. 3. As against the impugned order of cancellation of registration certificate, appeal can very well be filed before the appellate authority, however, without filing an appeal, in view of the limitation which expired during the period of COVDID-19, it is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, if there is a delay in filing the appeal only due to Covid-19 situation, that aspect has been considered by a learned Judge of this Court in a batch of writ petitions in the matter of Tvl.Suguna Cutpiece Center Vs. The Appellate Deputy Commissioner (ST) (GST) and another, in W.P.No.25048 of 2021 dated 31.01.2022, where some directions have been given by the learned Judge imposing certain conditions, based on which, belated appeal can be filed by the person like the petitioner, who has been suffered with the order of cancellation of registration. 5. I have considered the said submissions made by both sides and have perused the materials placed before this Court. 6. The learned Judge, in the said order dated 31.01.2022 in para 229, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed 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 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/fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 be entertained and considered and final order shall be passed within the time stipulated therein. (ii) It is made clear that, within two weeks from the date of receipt of a copy of this order, that appeal shall be filed by the petitioner, failing which, the order will not stand in the way in rejecting such appeal by the Appellate Authority on the ground of delay." 7. With the above directions, this writ petition is disposed of. No costs. Consequently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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