TMI Blog2022 (10) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... Y ITS PROPRIETOR, MANTHIRAM, S/O. SUNMUGAVEL VERSUS THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THE DEPUTY COMMISSIONER, GST-APPEAL, CHENNAI-II, THE ASSISTANT COMMISSIONER, CIRCLE OFFICER, (ST AND GST) [ 2022 (9) TMI 1106 - MADRAS HIGH COURT ] where it was held that The petitioners are permitted 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Muralikrishnan Senior Standing Counsel COMMON ORDER I have had an occasion to consider the identical issue that arises in these writ petitions, in a batch of writ petitions in W.P.Nos.10663 of 2022 etc. batch and I have passed the following order on 17.08.2022:- 'All writ petitioners have challenged orders passed on various dates cancelling their registrations under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act'). 2. The petitioners have missed the bus in regard to several opportunities that were extended to them post-cancellation of the registrations by way of Amnesty Schemes wherein dealers were granted extension of time to take necessary steps to restore the cancelled registrations. 3. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had come to be passed prematurely, when the default in filing return was itself only for one month, contrary to the statutory provision. Be that as it may, return for the month of September 2020 is stated to have been filed along with admitted tax for both months. 7. All other petitioners have approached this Court direct, by way of writ petition, seeking the relief of restoration. A learned Single Judge of this Court in a batch of writ petitions in WP.Nos.25048 of 2021 and batch has, by way of an order dated 31.01.2022, considered the cases of identically placed petitioners as before me. In the cases of those petitioners as well, orders of revocation had been passed and some of the petitioners had approached the assessing authority in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be passed in the present matter as well, effective from date of receipt of this order. i. The petitioners are permitted 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. 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 Inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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