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TMI Blog2023 (3) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration. 2. Mr. K. Prabhu, learned Junior Standing Counsel takes notice for the respondents. 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 a running a construction business in the name and style of "Sethuraman Suseela @ Chithra". The petitioner is the proprietor for the said business and it was duly registered before the Second respondent under GST Act and he has filed his returns and paid GST without any delay. 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. Due to Covid -19 pandemic situation, there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel appearing for the respondents submitted that the petitioner's license has been cancelled, since the petitioner failed to file returns continuously for a period of six months. Thereafter a show cause notice was issued to the petitioner on 11.12.2020. The petitioner failed to respond to the same and thereafter, the registration was cancelled. Hence, he prayed for dismissal of the writ petition. 6. Considering the submission and perusal of the materials, this Court is of the view that restoring the registration would not cause any harm to the department on the other hand it would be beneficial for the state to earn revenue. Further, in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment requires tax to meet its expenditure. By not bringing these petitioners within the GST fold, unintended privilege may be conferred on these petitioners unfairly to not to pay GST should they end supplying goods and/or services without registration. For example, a person renting out an immoveable property will continue to supply such service irrespective of registration or not. 219. Therefore, if such a person is not allowed to revive the registration, the GST will not be paid, unless of course, the recipient is liable to pay tax on reverse charge basis. Otherwise, also there will be no payment of value added tax. The ultimate goal under the GST regime will stand defeated. Therefore, these petitioners deserve a right to come back i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department. iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v. The petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash. vi. If any Input Tax Credit was earned, it shall be allowed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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