TMI Blog2023 (3) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein, it is held that no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. Since the issues are similar in nature, the writ petition is disposed of in terms of the Order in Suguna Cutpiece. - Honourable Ms.Justice P.T.Asha For the Petitioner : Mr.V.Vishnu For the Respondents : Mr.M.Prakash, Additional Government Pleader ORDER The writ petition is filed for a certiorarified mandamus to quash the order of the second respondent dated 07.03.2022 and direct the respondents to revoke the cancellation of the petitioner's Registration Number under the Tamil Nadu Goods and Services T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e would still continue to do business and supply goods and services. 4. The relevant paragraphs in WP.Nos.25048, 25877, 12738 of 2021, etc. batch, are extracted hereunder: 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 ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate the rule of law. 222. Therefore, power of this Court under Article 226 of the Constitution of India is being exercised cautiously in favour of the petitioners as this power is conceived to serve the ends of law and not to transgress them. 223. In Mafatlal Industries Ltd. Vs. Union of India, (1997) 5 SCC 536, in Paragraph No.77, the Hon?ble Supreme Court observed that ?So far as the jurisdiction of the High Court under Article 226 ? or for that matter, the jurisdiction of this Court under Article 32 ? is concerned, it is obvious that the provisions of the Act cannot bar and curtail these remedies. It is, however, equally obvious that while exercising the power under Article 226/Article 32, the Court would certainly take note of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 227. This is a fit case for exercising the power under Article 226 of the Constitution of India in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either supplies goods or service. Legitimate Trade and Commerce by every supplier should be allowed to be carried on subject to payment of tax and statutory compliance. Therefore, the impugned orders deserve to be quashed. 228. These petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. The authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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