TMI Blog2024 (3) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... he business of these establishments including that of the petitioner must have definitely been affected - If the default on the part of the petitioner is only so far as non-furnishing of the returns, we are of the considered opinion that subject to the petitioner making good the default, the said GST registration of the petitioner would get restored which would enable the petitioner to carry on his business and which would also generate GST revenue to the respondent authorities as well. Learned counsel for the petitioner has also undertaken to make good the necessary default so far as non-furnishing of the GST returns are concerned along with late fees and penalty that would be applicable. The present Writ Petition stands allowed directing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 1976 and is a Public Sector Unit (PSU) jointly promoted by A.P. State Govt., All India Financial Institutions and Public Sector Banks such as IFCI, IDBI, ICICI, APSFC, SIDBI etc. and its accounts are audited by Comptroller and Auditor General (CAG). The petitioner is a technical consultancy service organization engaged in providing technical support services to the industry by undertaking technical, management and development consultancy services and also implements various welfare and training programmes on behalf of the Central and State Governments under different schemes across the country. 5. In addition, the petitioner is also registered with the GST Authorities and is given GST No. 36AABCA7348D2ZU under the Goods and Services Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of registration is not in the interest of either of the parties inasmuch as the Government is also not going to gain much. 8. Learned Standing Counsel for Commercial Taxes on the other hand contended that plain reading of the impugned order by itself is self-explanatory inasmuch as it would clearly reflect that the petitioner was issued with a show cause notice which was duly served upon and the petitioner had also replied to the same promptly. Though the petitioner had given the reply to the show cause notice, however, a default of non-furnishing of the returns for a period of six (06) months was not attended to in spite of the show cause notice being issued which has led to cancellation of the registration. As such, the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proach so far as the case where GST registration is concerned and cancellation should not be restored in a mechanical manner or as a matter of routine. Similar decision has also been passed by Division Bench of this Court in W.P. No. 36174 of 2022 vide order dated 20.09.2021, where the Division Bench had set-aside the order of the appellate authority and the matter had been remanded back for fresh consideration on its own merits. 12. Likewise, there is yet another decision from the High Court of Madras in the case of Tvl. Sastha Engineering Works, Rep by its Partner v. State Tax Officer (Circle) and Another 2022 SCC OnLine Mad 8452 wherein the High Court of Madras in paragraph Nos. 4 to 7 has held as under: 4. It is submitted by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. The respondents may also impose such restrictions / limitation on petitioners 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 res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit extended by this Court in the earlier orders referred to above in Suguna Cutpiece Centre's case cited supra, may be extended to the Petitioner. 13. Given the said factual matrix of the case as also the judicial pronouncements that are referred to in the preceding paragraphs, if the default on the part of the petitioner is only so far as non-furnishing of the returns, we are of the considered opinion that subject to the petitioner making good the default, the said GST registration of the petitioner would get restored which would enable the petitioner to carry on his business and which would also generate GST revenue to the respondent authorities as well. 14. Learned counsel for the petitioner has also undertaken to make good the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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