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TMI Blog2021 (9) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... or opinion on this submission. There is no disputation or disagreement before me that the aforementioned Order made by the Central Government being order dated 25.06.2020 and subsequent extension of time vide notification of Central Government dated 29.08.2021 applies mutatis mutandis to TN Goods ST Act. This undisputed obtaining position is recorded. Now, that the writ petitioner has time till 30.09.2021 to apply for revocation of cancellation of registration under Section 30 of TN Goods ST Act it is only fair and appropriate (owing to the facts and circumstances of the case on hand) that the writ petitioner is given an opportunity to apply for revocation taking advantage of extension time frame that has been given to writ petitioner an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e being heard out. 5. Short facts imperative for appreciation of this common order (to be noted, this common order will dispose of all the captioned writ petitions and three WMPs therein) are that the writ petitioner is in mining service business; that the writ petitioner was registered under the The Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) [hereinafter TN Goods ST Act for the sake of convenience and clarity]; that there was some labour problems; that one of the directors resigned suddenly; that the writ petitioner-Company faced financial constraints; that all these led to cancellation of writ petitioner s registration under Section 29(2)(c) of TN Goods ST Act on the ground that the writ petitioner had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No.34 of 2021-Central Tax dated 29.08.2021, the Central Government extended the time further and extended time is up to 30.09.2021; that this means that the writ petitioner has time till the end of this month to apply for revocation of impugned order; that under such circumstances, the writ petitioner has come up with the captioned two writ petitions; that WP.No.20083 shall be referred to as I WP and W.P.No.20086 of 2021 shall be referred to as II WP ; that vide I WP, first impugned order has been assailed; that vide II WP an order dated 22.07.2021 [hereinafter second impugned order for the sake of convenience and clarity] made by the Appellate Authority has been assailed. 6. Learned counsel for writ petitioner makes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Credit [ ITC ] that has accrued qua earlier registration cannot now be taken advantage of by the writ petitioner. Owing to the order I propose to pass, I deem it appropriate to refrain myself from expressing any view or opinion on this submission. There is no disputation or disagreement before me that the aforementioned Order made by the Central Government being order dated 25.06.2020 and subsequent extension of time vide notification of Central Government dated 29.08.2021 applies mutatis mutandis to TN Goods ST Act. This undisputed obtaining position is recorded. 10. Now, that the writ petitioner has time till 30.09.2021 to apply for revocation of cancellation of registration under Section 30 of TN Goods ST Act it is only fair and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible; (d) For the purpose of abundant clarity, it is made clear that there is no expression of opinion regarding second registration obtained by the writ petitioner and that is also left open to the proper officer to decide in the course of taking a call on the application for revocation when made; 12. Captioned two main Writ Petitions are disposed of by this Common Order with the above directives. Consequently, connected WMPs are disposed of as closed. 13. WMP.No.21350 of 2021 has been filed to dispense with the production of original first impugned order. As the writ petitioner has filed a photo copy of the second impugned order, owing to reasons set out in supporting affidavit this WMP is ordered as prayed for. There shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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