TMI Blog2023 (11) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside and the GSTIN registration No.33AQRPD0201D1ZO standing in the name of M/s.Selvi Transport is directed to be restored. Considering the submission made by the learned Additional Government Pleader, the petitioner is directed to file an application for restoration of GSTIN registration within a period of one week from the date of receipt of a copy of this order and the respondent shall revoke the cancellation of GSTIN registration No.33AQRPD0201D1ZO within a period of two weeks thereafter. Petition disposed off. - Honourable Mr. Justice Krishnan Ramasamy For the Petitioner : Ms.Akila.S For the Respondent : Ms.E.Ranganayaki, A.G.P., (Taxes) ORDER This Writ Petition has been filed challenging the impugned order of cancellation of GSTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration is restored, the petitioner is in no position to recover the invoice amount and hence, the petitioner has prayed for setting as the impugned order. 5. Per contra, Ms.E.Ranganayaki, learned Additional Government Pleader appearing on behalf of the respondent would submit that though the revocation of the GST registration was made in the month of February 2023, the petitioner has raised invoices to the tune of Rs.25,03,905/- during the period between June 2023 and October 2023. She would further submit the petitioner had been filing NIL returns continuously and pursuant to the same, when the GSTIN registration was cancelled by the respondent, the petitioner had also filed GSTR-10 and the same has also been accepted by the department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed to have raised invoices for the period between June 2023 to October 2023. It is a common knowledge that no prudent man would have raised invoices after accepting the cancellation by filing GSTR-10 returns. In the instant case on hand, the reason assigned by the petitioner appears to be genuine. Though the petitioner has given proper instructions to the auditor, the auditor has filed NIL GSTR-1 and GSTR-3B returns and has also filed GSTR-10 returns after knowing about the cancellation of GSTIN registration standing in the name of the petitioner. 9. Therefore, for all these reasons, this Court is of the considered view that looking at any aspect it appears that the petitioner had only made genuine transactions and the error had been comm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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