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TMI Blog2023 (4) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... service of providing security services to the private concerns and apartments and carrying on business under the name and style 'Central Industrial Security Services'. The concern is a partnership firm. They have enrolled under the Tamil Nadu Goods and Services Tax Act, 2017 (herein after referred as 'the Act') in GSTIN: 33AAFFC9370E2ZK. The petitioner Company have been regular in uploading the monthly returns in GSTR-3B within the due dates and have also paid the GST on time. They have also filed GSTR-1 returns within the due time. The returns were filed through GST portal online. The partners of the petitioner concern not being proficient in accounts and GST matters, were solely relying upon their part time Accountant to u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uards. 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 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. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 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 the legislative intent manifested in the provisions of 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 sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 authorities acting under the Act may impose penalty with the gravity of lapses committed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oners 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 returns, the registration shall stand revived forthwith. ix.The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine. x.The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order." 6. Since the issue involved in this wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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