TMI Blog2022 (10) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... RAS HIGH COURT] and the Revenue/Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters, this Court intends to follow the above order of this Court. In view of the same, this Court feels that the benefit extended by this Court in the earlier orders referred to above in Suguna Cutpiece Centre's case, may be extended to the Petitioner. Petition disposed off. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. S. Anandh. For the Respondents : Mr. M. Prakash Additional Government Pleader. ORDER This Writ Petition has been filed against the impugned order dated 30.11.2020 having Reference Number:ZA331120127480B passed by the 1st respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. ii. It is made clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtal 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. xi. No cost. xii. Consequently, connected Miscellaneous Petitions are closed. The same has been consistently thereafter followed by this Court in various decisions, viz., a) M/s. Maaruthi Foundations Private Limited Vs Deputy Commissioner (ST) (FAC), reported in 2022 (5) TMI 405; b) J. Jayakrishnan Vs The Additional Chief Secretary/Commissioner of Commercial Taxes, Chennai reported in 2022 (7) TMI 1226; c) TVL. Jeyalakshmi Store represented by its Proprietor, Sivanu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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