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TMI Blog2022 (12) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has power to recover the Government dues upto the date of cancellation of registration. The petitioner has already filed the returns from September, 2018 till March, 2021. Correspondingly, the challan of the late fee totalling to Rs.2.94 lakhs (rounded off) has been deposited by him after self-assessing himself. Under the circumstances, when all kinds of readiness is expressed, there is no reason as to why this Court should not permit at this stage, filing of GSTR-1. It is not only not going to prejudice the interest of revenue, but, on the contrary, would facilitate the process of adjudication with all the datas made available online. Moreover, the petitioner appears to be someone, who is keen to continue his business and the State s obligation is to ensure the implementation of the law, but at the same time not to thwart, in any manner, the business prospects of the citizens and, therefore, acceding to the request, we are required to allow this petition. The order of cancellation of registration is quashed and set aside. - R/SPECIAL CIVIL APPLICATION NO. 11265 of 2022 - - - Dated:- 30-11-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MRS. JUSTIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self-assessment, he has also paid the challans of Rs.2,94,520/- in March, 2022. He also made a representation on 19.04.2022 for restoration of the registration number on the ground that all the returns have been already filed. However, as no heed was paid, he is before this Court seeking to question and challenge the section by filing following prayers: 15. In the premises aforesaid, the petitioner most humbly and respectfully prays that: (A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside order passed by the appellate authority dated 31.01.2022 (at Annexure-E) as well as order dated 18.03.2021 (at Annexure-C) canceling the registration certificate of the petitioner as well as show cause notice dated 22.06.2020 (at Annexure-B); (B) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions directing the respondents to forthwith restore the registration certificate of the petitioner; (C) During the pendency and final disposal of the present petition YOUR LORDSHIPS may be pleased to sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is permitted to be lethargic in filing this and is permitted to also wake up from the slumber after a long time, it may prove to be deleterious for the system itself. 7. On hearing both the sides and also on considering the material on the record, we need to make a specific mention that the order for cancellation of registration dated 22.06.2020 is quite cryptic. It hardly gives any detail, which is otherwise necessary. The effective date of registration is 18.03.2021. It is understandable that the tax payer has not responded to the cancellation proceedings initiated by the respondent nor had he filed his due GST returns and the GSTIN, therefore, was cancelled under section 29(2) of the CGST Act. Considering the fact that there are no returns filed, we are not dilating this issue. 8. As has been noted that from the month of September, 2018, the petitioner has not filed his return and his registration has been cancelled in the month of March, 2021, the adjudicating authority has power to recover the Government dues upto the date of cancellation of registration. 9. The petitioner has already filed the returns from September, 2018 till March, 2021. Correspondingly, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in such circumstances, the limitation in accordance with the order passed by the Central Board of Indirect Taxes and Customs could be said to have been extended. 10. Indisputably, the application requesting for restoration of registration was filed in July 2021 i.e. during the period when the order of the Supreme Court extending the limitation was in operation. More importantly, the writ-applicants have paid the requisite amount towards tax on the basis of self assessed liability on 06.09.2021. Since the registration of certificate of the writ-applicants came to be cancelled solely on the ground of non-filing of the returns, which was on account of non-payment of tax and the writ-applicants now having paid such outstanding tax, the registration certificate of the writ-applicants should be ordered to be restored so that they are able to continue with their business. 11. In view of the aforesaid, the impugned order dated 10.07.2019 cancelling the registration certificate is hereby quashed and set aside. The respondents are directed to forthwith restore the registration certificate of the writ-applicants under the provisions of the G.S.T. Act. 10. Noticing the fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .10.2021. II. In cases where the limitation would have expired during the period between 15.03.2020 till 02.10.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 03.10.2021. In the event the actual balance period of limitation remaining, with effect from 03.10.2021, is greater than 90 days, that longer period shall apply. III. The period from 15.03.2020 till 02.10.2021 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of 5 proceedings. IV. The Government of India shall amend the guidelines for containment zones, to state. Regulated movement will be allowed for medical emergencies, provision of essential goods and services, and other necessary functions, such as, time bound applications, including for lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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