9911796707
TMI Blog2022 (12) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioners are permitted 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. Since all learned counsels for the petitioners and the respondents concur on the position that the above order will be applicable on all fours in the present writ petitions, the same order is taken to be passed in these matters a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit has to be availed within thirty days from date of cancellation of order. None of these petitioners in this batch have filed application in terms of Section 30. 4. The second remedy relates to filing of an appeal before the Appellate Authority and has to be availed within a period of three months from the date of communication of the cancellation order to the dealer. Barring some petitioners, that is, petitioners in WP.Nos.18698, 17850, 14931, 14369 and 18306 of 2022, none of the petitioners before me have availed this remedy. 5. The Petitioner in WP.No.14931 of 2022 is stated to have availed appellate remedy, though belatedly with a delay of one year and eight days. The appeal was accompanied by returns for a period of six m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approached this Court under Article 226 of the Constitution of India. 8. The learned Judge has considered interim events including the position that Amnesty Schemes had not been availed by those petitioners. In fine, the learned Judge accepts the case of the petitioners, imposing certain conditions in para 229 of the order. A specific query was put to the State Counsel as to whether order dated 31.01.2022 has attained finality. He brings to my notice a communication that has been addressed by the Additional Chief Secretary/Commissioner of Commissioner of Commercial Tax to the GST Council on 31.03.2022 seeking the view of the Council and its guidance/directions in regard to the order of this Court dated 31.01.2022. 9. There has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. iv. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable charges in the architecture of the GST Web Portal to allow these petitioners to file their returns and to pay the tax/penalty/fine. v. The above exercise shall be carried out by the respondents within a period of forty five (45) days from the date of receipt of a copy of this order. 11. These writ petitions are allowed in the above terms. No costs. Connected miscellaneous petitions are closed.' 2. Since all learned counsels for the petitioners and the respondents concur on the position that the above order will be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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