9911796707
TMI Blog2022 (11) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR [ 2022 (2) TMI 933 - MADRAS HIGH COURT ] where it was held that 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. The Revenue/Department has also accepted the said view as evident from the fact that no appeal has been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc... batch) , dated 31.01.2022, issued the following directions: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi 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. The same has been consistently thereafter followed by this Court in various decisions, viz., a) M/s.Maaruthi Foundations Private Limited Vs Deputy Commissioner (ST) (FAC), reported in 2022 (5) TMI 405 b) J.Jayakrishnan Vs The Additional Chief Secretary/Commissioner of Commercial Taxes, Chennai reported in 2022 (7) TMI 1226 c) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
