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TMI Blog2023 (10) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the petitioner would submit that the issue involved in the present writ petition has been covered by the judgement of this Court in W.P. No. 25048 of 2021 dated 23.09.2021 and the said writ petition was allowed by this Court. Hence, he prayed for allowing this petition. 5. In reply, the learned counsel for the respondent would submit that considering the facts and circumstances of the case, an appropriate order may be passed by this Court. 6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record. 7. It appears that the present issue was already covered by the aforesaid judgement of this Court in W.P. No. 25048 of 2021 and the relevant portion is extracted hereunder: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. IV. The Government of India shall amend the guidelines for containment zones, to state. "Regulated movement will be allowed for medical emergencies, provision of essential goods and services, and other necessary functions, such as, time bound applications, including for legal purposes, and educational and job-related requirements." 204. This Court, by its order dated 22.09.2021 in Tvl. Sunpenta Mining Service Private Limited Vs. The Assistant Commissioner (ST), Salem, in W.P. Nos. 20083 and 20086 of 2021, and order dated 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioners will not do business ie., of either supplying goods or service in the unorganised sector. They will still do their business, may be surreptitiously and clandestinely. 213. They may perhaps not get opportunity to supply goods or services to established players. They may still supply to smaller players who may not be keen on GST compliance by the petitioners. 214. By not allowing the petitioners to revive their registration is to de-recognise a whole lot of entrepreneurs and to not to collect GST at all from them. 215. It will only strain the system, as these petitioners will continue to carry on their business and supply goods and service and/or end up not paying the GST under the respective GST enactments. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd business in a legitimate manner. 220. The provisions of the GST Enactments and the Rules made there under read with various clarifications issued by the Central Government pursuant to the decision of the GST Council and the Notification issued thereunder the respective enactments also make it clear, intention is to only facilitate and not to debar and de-recognised assesses from coming back into the GST fold." 8. In view of the above, this Court is inclined to allow this petition. While allowing this petition, it is made clear that if the petitioner is liable to pay any tax or penalty, he is required to pay the same in accordance with law. 9. In the result, this writ petition is allowed and the impugned order dated 27.05.2023 is he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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