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TMI Blog2022 (8) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. By consent, this writ petition is taken up for final disposal at the admission stage itself. 3.The learned counsel appearing for the petitioner submitted that the petitioner is the proprietor of M/s.Pearl and Co and he is having registration No.GSTIN 33ASLPG6104C1ZB. The petitioner used to purchase materials from both registered and unregistered dealers and the same were used in the execution of works contract. Further, the petitioner used to engage private accountant for the purpose of filing returns and who alone had the access to the GST portal for filing returns. The petitioner used to furnish all the invoices, purchase and sales transactions particulars to the part time accountant, who uploaded monthly returns, GSTR-3B returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 to 28.02.2022 for the purpose of computing the limitation. Further, in support of his contention, he submitted that on similar circumstances in several cases, this Court condoned the delay. He relied on the decision of this Court in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc.. batch), dated 31.01.2022, wherein, this Court condoned the delay. 5.The learned Government Advocate appearing for the respondents submitted that the petitioner though, initially registered with department thereafter failed to upload the monthly returns regularly. As per Section 29(2) TNGST Act, the person who fails to file the return for a continuous period of six months, his regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing directions: " 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 expenditure. By not bringing these petitioners within the GST fold, unintended privilege may be con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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