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TMI Blog2022 (3) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... he extraordinary situation, where Covid 19 situation had intervened. The impugned orders are set aside and the matter is remitted back to the respondents, where, the appeal shall be entertained and considered on merits and it may be decided at the earliest, taking into account the conditions imposed or observations made by the learned Judge - petition allowed by way of remand. - W.P.No.1765 of 2022 And W.M.P.Nos.1924 & 1925 of 2022 - - - Dated:- 15-3-2022 - Honourable Mr. Justice R.Suresh Kumar For the Petitioner : Mr.R.Priyakumar For the Respondents : Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records from the file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In para 229 of the said judgment, the learned Judge has made the following order : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portal to allow these 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. Relying upon this decision, the learned counsel appearing for the petitioner seeks indulgence of this Court against the impugned order, where the appeal of the petitioner was rejected only on the sole ground of delay. 6. Heard Mrs.Hema Muralikrishnan, learned Senior Standing Counsel appearing for the respondents, who would submit that, in terms of the said order passed by the learned Judge in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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