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TMI Blog2022 (12) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... m the fact that no appeal has been filed in any of the matters, this Court intends to follow the above order of this Court - It was held in the above case that Since, no useful will be served by not allowing persons like the petitioners to revive their registration and integrate them back into the main stream, the impugned orders are liable to be quashed and with few safeguards - these petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. In view of the same, this Court feels that the benefit extended by this Court in Suguna Cutpiece Centre's case cited supra, may be extended to the Petitioner - petition allowed. - W.P(MD).No.25731 of 2022 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner and Respondent in unison that in identical circumstances, this Court, in the case of Tvl.Suguna Cutpiece Vs The Appellate 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 defau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration shall stand revived forthwith. 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 Network, New Delhi 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.Maaruth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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