TMI Blog2023 (2) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has filed its returns, albeit belatedly, and has also paid the tax and penalty in accordance with the Act. This Court may also note that the Madras High Court in TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR [ 2022 (2) TMI 933 - MADRAS HIGH COURT ] had also observed that it is not the intention of the authorities to debar and de-recognise assessees from coming back into the Goods and Service Tax (GST) fold. This was in the context of petitions where GST registrations of dealers had been cancelled and they had not availed of the alternate remedy seeking revocation of the cancellation orders within the time prescribed - it was held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns for more than six months. 2. The petitioner had allegedly, responded to the said Show Cause Notice by filing a reply dated 24.12.2020. The learned counsel for the petitioner states that the same has not been filed along with the petition as the copy of the same is not readily available. She states that the Advocate who was engaged by the petitioner at the material time has not supplied a copy of the same. 3. Mr. Singla, learned counsel for the respondent states that the case history does not reflect that the petitioner had filed any response to the Show Cause Notice dated 15.12.2020. He contends that possibly, there was a technical glitch and the reference to the reply dated 24.12.2020 has been automatically generated. 4. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter v. Appellate Deputy Commissioner (ST) (GST), SALEM: 2022 (61) G.S.T.L. 515 (Mad.), had also observed that it is not the intention of the authorities to debar and de-recognise assessees from coming back into the Goods and Service Tax (GST) fold. This was in the context of petitions where GST registrations of dealers had been cancelled and they had not availed of the alternate remedy seeking revocation of the cancellation orders within the time prescribed. The relevant observations made by the Madras High Court are set out below: 206. It should be however remembered that the provisions of the Goods and Services Tax Act, 2017 cannot be interpreted in such a manner, so as to debar an assessee, either from obtaining registration or r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 208. The provisions of the GST Enactments and the Rules made there under read with various clarifications issued by the Central Government pursuant to the decision of the GST Council and the Notification issued thereunder the respective enactments also make it clear, intention is to only facilitate and not to debar and de-recognised assessees from coming back into the GST fold. 209. Thus, the intention of the Government has been to allow the persons like the petitioners to file a fresh application and to process the application for revocation of the cancellation of registration by the officers. 210. In my view, no useful purpose will be served by keeping these petitioners out of the bounds of GST regime under the respectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It will lead to loss of revenue to the Government which is not intended when these enactments were enacted. 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 ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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