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TMI Blog2022 (8) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... ENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR [ 2022 (2) TMI 933 - MADRAS HIGH COURT ]. There some of the petitioner filed an appeal beyond the 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 - 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 - Petition allowed. - W.P.(MD)No.19127 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iagnosed as Hernia and hence, he had undergone surgery and bed rest for several months. During this period, the civil work, undertaken by the petitioner were only executed to a limited extent and the staff not uploaded the progress of work and hence, the returns could not be filed. During the month of July 2022, the GSTIN registration was cancelled. Therefore, they were unable to avail Input Tax Credit. He further submitted that the show cause notice, dated 05.01.2022, was issued by the second respondent. Due to cancellation of GSTIN registration, the petitioner is unable to carry on his business. He further submitted that by restoring the registration number, the state would benefit by receiving the tax components. The petitioner attempted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter, the registration was cancelled. Hence, he prayed for dismissal of the writ petition. 6.Considering the submission and perusal of the materials, this Court is of the view that restoring the registration would not cause any harm to the department on the other hand it would be beneficial for the state to earn revenue. Further, in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos. 25048, 25877, 12738 of 2021 etc.. batch) , dated 31.01.2022. There some of the petitioner filed an appeal beyond the 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. Whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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 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 ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration 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 exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order. viii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. The respondents shall take suitable steps by instructing GST Net ..... X X X X Extracts X X X X X X X X Extracts X X X X
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