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2023 (3) TMI 1262 - HC - GSTRevocation of cancelled petitioner's Registration Number under TNGST Act - non-filing of GSTR-3B for a continuous period of six months under Section 29(2)(c) of the Act - HELD THAT - Similar issue decided by Principal Bench of this Court in TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. 2022 (2) TMI 933 - MADRAS HIGH COURT , wherein, it is held that no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. Since the issues are similar in nature, the writ petition is disposed of in terms of the Order in Suguna Cutpiece.
Issues Involved:
The judgment deals with a writ petition filed for quashing an order to revoke the petitioner's Registration Number under the Tamil Nadu Goods and Services Tax Act, 2017. Details of the Judgment: Issue 1: Cancellation of GST Registration The petitioner, a sub-contractor, faced cancellation of GST Registration for not filing GSTR-3B for six months under Section 29(2)(c) of the Act due to non-payment by the main contractor. The petitioner's representation before the Appellate Authority was unsuccessful, leading to the petition before the High Court. Issue 2: Legal Precedent The petitioner relied on a decision of the Principal Bench of the Court in a previous case, emphasizing that reviving registration of such assesses back into the Goods and Services Tax regime is essential. The Court highlighted the need to prevent unintended privileges and ensure compliance with tax obligations. Issue 3: Exercise of Court's Power The Court, exercising its jurisdiction under Article 226 of the Constitution, emphasized the importance of ensuring justice and upholding the rule of law. Despite the petitioner's past non-compliance, the Court decided to quash the impugned orders and grant relief, subject to certain conditions to regularize the defaults. Conclusion: Considering the similar nature of the issues, the writ petition was disposed of in line with the previous order issued by the Principal Bench of the Court. No costs were awarded in this matter.
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