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TMI Blog2022 (3) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... ner : Mr.N.Murali For the Respondent : Mr.V.Prasanth Kiran Government Advocate ORDER The prayer sought for herein is for a Writ of Certiorarified Mandamus, to call for the impugned proceedings of the respondent passed in Reference No.ZA330919096596O dated 26.09.2019 and quash the same, as the impugned proceedings is in violation of principles of natural justice, cryptic, arbitrary and further to direct the respondent to follow the order passed by this Court in W.P.No.25048 of 2021 dated 31.01.2022 in the batch of writ petitions relating to restoration of cancellation of registration under the TNGST Act, 2017. 2. The petitioner is a dealer registered under the GST Act. Since according to the revenue, he has not filed the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the order of cancellation of registration. 5. I have considered the said submissions made by both sides and have perused the materials placed before this Court. 6. The learned Judge, in the said order dated 31.01.2022 in para 229, has passed 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 defaul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration shall stand revived forthwith. ix. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web 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. 7. Since this is one of such case, where the petitioner could not move the Appellate Authority in time, because of Covid-19 situation, I am of the view that, this writ petitioner also can be relegated to approach the Appellate A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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