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TMI Blog2022 (4) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation either for filing application for revocation of cancellation, while some of them had directly filed a writ petition against the order cancelling the registration. While some of them filed appeal beyond the statutory period of limitation, there was further delay in filing the writ petition. However, considering the over all facts and circumstances of the case, it was held that no useful purpose will be served by keeping those petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods/services. By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. This writ petition is allowed. - W.P.(MD).No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel for the petitioner submits that the second respondent has issued a Show Cause Notice, dated 15.10.2019, but the petitioner was unable to give a reply to the said Show Cause Notice, due to the health issues. It is further submitted that even though the petitioner has not replied to the said Show Cause Notice, the respondents ought to have given a justifiable reason for cancelling of the Goods and Services Tax of the Registration of the petitioner. In this connection, the learned Counsel for the petitioner has relied on the recent decision of this Court in W.P.Nos.25048, 25877, 12738 of 2021 and etc... batch (Tvl.Suguna Cutpiece Center Vs Appellate Deputy Commissioner (ST) (GST) and others) , dated 31.01.2022 and submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the period from 15.03.2020 to 14.03.2021. 9. The learned Government Advocate for the respondents further submits that the petitioner was given enough 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 to restore the GST Registration under the provisions of the Goods and Services Tax Act. It is therefore submitted that the writ petition is liable to be dismissed. 10. I have perused the impugned order issued that arises for consideration. 11. The case of the petitioner is quite similar to the cases of the petitioners in W.P.Nos.25048, 25877, 12738 of 2021 and etc... batch (Tvl.Suguna Cutpiece Center Vs Appellate Deputy Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent requires tax to meet its expenditure. By not bringing these petitioners within the GST fold, unintended privilege may be conferred on these petitioners unfairly to not to pay GST should they end supplying goods and/or services without registration. For example, a person renting out an immoveable property will continue to supply such service irrespective of registration or not. 219. Therefore, if such a person is not allowed to revive the registration, the GST will not be paid, unless of course, the recipient is liable to pay tax on reverse charge basis. Otherwise, also there will be no payment of value added tax. The ultimate goal under the GST regime will stand defeated. Therefore, these petitioners deserve a right to come back in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer of the Department. iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v. The petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. The respondents may also impose such restrictions / limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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