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TMI Blog2021 (5) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... .Karthik Ranganathan For the Respondent : Mr.ANR.Jayaprathap Government Advocate ORDER Heard Mr.Karthik Ranganathan, learned counsel for the petitioner and Mr.ANR.Jayaprathap, learned Government Advocate for the respondents. 2.The challenge in this writ petition is to a deficiency memo dated 05.10.2020 issued by the 2nd respondent, the first appellate authority under the Tamil Nadu Goods and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way of the present writ petition. 4.As against the order of cancellation, the TNGST provides for an application for revocation of order of cancellation in terms of Section 30. As per Section 30 of the Act, an application may be made by an assessee whose registration is cancelled before the assessing authority and the authority, upon consideration of the same and after hearing the petitioner must ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondents herein that the revival of registration is conditional upon the petitioner satisfying tax dues and substantiating its claim of ITC, is misconceived. What is sought for by the petitioner is revocation/revival of registration only, and in the guise of considering the application for revocation, the authorities cannot embark upon the process of assessment. 8.An assessment would h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I am of the view that the cancellation of the registration in this case is incorrect and improper. 10.Let the first respondent pass an order reviving the registration of the petitioner forthwith. Needless to say, the respondent is at liberty to take up matters of assessment thereafter, in accordance with law. 11. Though no counter has been filed in this matter, Mr.Jayaprathap would refer to a d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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