9911796707
TMI Blog2024 (3) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution of India seeking the following relief: "...to issue an appropriate writ, order or direction particularly in the nature of writ of mandamus directing respondent No. 1 to revoke the registration cancelled on 18/03/2023 which was cancelled for no fault of the Petitioning university since the petitioning university has paid all the taxes and had filed the returns till April 2022 to March 2023 which was accepted by the portal and was also issued a Form DRC-03 under Rule 142(2) and 142(3) of the GST Rules, 2017 but has not issued any DRC-03 for the period April 2023 to December 2023 though the Petitioning university had paid the taxes as the registration certificate was cancelled as violative of articles 14, 19(1)(g), 21 and 300A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 31.01.2024 and 01.02.2024 there does not seem to be any specific application been made under Section 30 of the Central Goods and Services Tax Act, 2017 (for short "the Act") seeking for revocation of cancellation of G.S.T. registration. 5. Learned counsel for the petitioner, today, undertakes that the petitioner shall move an application for revocation within a period of two weeks from today. Though, it is beyond the prescribed time limit under Section 30 of the Act, the petitioner is willing to pay whatever late fee/penalty be imposed for the delay in submission of the returns, and the respondents, upon such receipt of application from the petitioner, shall immediately revoke the cancellation of registration. 6. It is relevant at this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25048, 25877, 12738 of 2021 etc., batch), dated 31.01.2022, issued the following directions: "229. In the light of the 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese 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." 5. 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 Pandian Vs Commissioner of Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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