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TMI Blog2022 (4) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... le Mr.Justice C.Saravanan For the Petitioner in both W.Ps. : Mr.R.Senniappan For the Respondents in both W.Ps. : Ms.Amirta Poonkodi Dinakaran Government Advocate COMMON ORDER By this common order, both Writ Petitions are being disposed. 2. W.P.No.27365 of 2021 has been filed for issuance of a Writ of Certiorari, to call for the records relating to the impugned order dated 16.10.2019 of the first respondent bearing Reference No.ZA331019054504S and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice. 3. By the order dated 16.10.2019 impugned in W.P.No.27365 of 2021, the petitioner's GST registration was cancelled by the first respondent on the ground that the petitioner has failed to file returns continuously for a period of six months. 4. W.P.No.27368 of 2021 has been filed for issuance of a Writ of Certiorari, to call for the records relating to the impugned order dated 27.09.2021 of the second respondent in Appeal No.362/2021 and quash the same as being without jurisdiction and authority of law and contrary to the principles of natural justice. 5. By the order dated 27.09.2021 impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion prescribed under the general law of limitation or any under special law and finally by way of an order dated:08.03.2021 has issued following directions. In computing any period of Limitation for any suit, appeal, application or proceedings, the period from 15.03.2020 till 14.03.2021 shall stand excluded . And also, Due to steep rise in Covid virus and the extraordinary situation caused by the second outburst of Covid-19 virus, requires extraordinary measures to minimize the hardship of litigant public in the country, the Honourable Supreme Court restored the original order dated:23.03.2020 which extended the period of limitation vide Miscellaneous Application No.665/2021 in SMW(c) No.3/2020 dated:27.04.2021. In the Appellant case, the order has been communicated to the appellant on 16.10.2019 through online. The appellants had time till 15.01.2020 to file appeal against the order before this forum. Further the appellant as per section 107(4) also had one month time for sufficient cause from non-presenting the appeal within the period of three months as per section 107(1) of the TNGST Act. Such time of further one month expires on 15.02.2020. The Appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner submits that the first respondent has issued Show Cause Notice dated 01.10.2019, but the petitioner was unable to give reply to the said Show Cause Notice at that time. It is submitted that even though the petitioner has not replied to the said Show Cause Notice, the first respondent ought to have given justiciable reason for cancelling the GST registration of the petitioner. Per contra, the first respondent has cancelled the GST registration of the petitioner vide impugned order dated 16.10.2019 on the bald ground that the petitioner has not responded to the said Show Cause Notice dated 01.10.2019. 12. It is submitted that the petitioner came to know about the cancellation of registration vide impugned order dated 16.10.2019 belatedly. The petitioner preferred an appeal before the second respondent in Appeal No.362/2021 which was also dismissed on the ground that the petitioner has filed the appeal after the expiry of filing of the appeal against the order cancellation of registration dated 16.10.2019. He therefore prays for quashing the impugned orders and revocation of the cancellation of the GST registration of the petitioner. 13. Opposing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will stand defeated. Therefore, these petitioners deserve a right to come back into the GST fold and carry on their trade and business in a legitimate manner. 220. The provisions of the GST Enactments and the Rules made there under read with various clarifications issued by the Central Government pursuant to the decision of the GST Council and the Notification issued thereunder the respective enactments also make it clear, intention is to only facilitate and not to debar and de-recognised assesses from coming back into the GST fold. ********* 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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