9911796707
TMI Blog2022 (3) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the Goods and Service Tax tax fold/regime only the revenue only suffer. The case of the petitioner is quite similar to the cases of the petitioner 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] where appeal filed beyond the period of limitation which some had directly filed a writ petition against the order cancelling the registration. There, also further delay was in filing the writ petition. Petition allowed. - W.P(MD).No.4264 of 2022 - - - Dated:- 10-3-2022 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.B.Roopan For the Respondents : Mr.K.S.Selva Kumar Additional Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified as under: 6.5. If any appeals have been filed against the Cancellation of Registration order by the Tax Payers, and if the said period falls beyond the period the prescribed period specified under Section 107, then the Deputy Commissioner, GST Appeals and Joint Commissioner, GST Appeals shall admit the application and passed order on merits if the prescribed period specified under Section 107 available with effect from 15.03.2021 after excluding the period from 15.03.2020 to 14.03.2021. 5. The learned counsel for the respondents further submits that the petitioner was given time to file an application against the impugned order but failed to exercise such action and therefore no latitude should be given to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, 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 clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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