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TMI Blog2023 (3) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the petitioner is that he is a sub contractor, taking orders like sandblasting and painting from the main contractors. He is a regular tax payer under Tamil Nadu Goods and Services Tax Act, 2017 (herein after referred as 'the Act') and he is assigned with GSTIN: 33AFTPV7837E1ZT. A show cause notice dated 03.02.2022 was issued by the second respondent, calling upon the petitioner to submit his explanation, for cancellation of the GST Registration, since the petitioner had not filed GSTR-3B for a continuous period of six months under Section 29(2)(c) of the Act. Since the main contractor had not released the payment for the work done, the petitioner has suffered from shortage of funds and therefore, he has not complied with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 into the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act and would exercise their jurisdiction consistent with the provisions of the enactment. Even while acting in exercise of the said constitutional power, the High Court cannot ignore the law nor can it override it. 224. Notwithstanding the fact that the petitioners have shown utter disregard to the provisions of the Acts and have failed to take advantage of the amnesty scheme given to revive their registration, this Court is inclined to quash the impugned orders with grant consequential reliefs subject to terms. 225. The provisions of the GST enactments cannot be interpreted so as to deny the right to carry on Trade and Commerce to a citizen and subjects. The constitutional guarantee is unconditional and unequivocal and must be en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommitted by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach. 229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:~ i. The petitioners are directed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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