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TMI Blog2023 (2) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... tration under the Central Goods and Services Tax Act, 2017 (hereafter 'the Act') was cancelled. The said order was passed in furtherance of the proceedings commenced by the Show Cause Notice dated 15.12.2020. Admittedly, the allegation against the petitioner is that it had defaulted in filing the returns for more than six months. 2. The petitioner had allegedly, responded to the said Show Cause Notice by filing a reply dated 24.12.2020. The learned counsel for the petitioner states that the same has not been filed along with the petition as the copy of the same is not readily available. She states that the Advocate who was engaged by the petitioner at the material time has not supplied a copy of the same. 3. Mr. Singla, learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore concluding, it is also relevant to note that there is no dispute that the petitioner has filed its returns, albeit belatedly, and has also paid the tax and penalty in accordance with the Act. 10. This Court may also note that the Madras High Court in TVL. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST), SALEM: 2022 (61) G.S.T.L. 515 (Mad.), had also observed that it is not the intention of the authorities to debar and de-recognise assessees from coming back into the Goods and Service Tax (GST) fold. This was in the context of petitions where GST registrations of dealers had been cancelled and they had not availed of the alternate remedy seeking revocation of the cancellation orders within the time prescribed. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.". 208. 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 thereunder the respective enactments also make it clear, intention is to only facilitate and not to debar and de-recognised assessees from coming back into the GST fold. 209. Thus, the intention of the Government has been to allow the persons like the petitioners to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to not to collect GST at all from them. 215. It will only strain the system, as these petitioners will continue to carry on their business and supply goods and service and/or end up not paying the GST under the respective GST enactments. It will lead to loss of revenue to the Government which is not intended when these enactments were enacted. 216. 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, I am of the view that the impugned orders are liable to be quashed and with few safeguards. 217. There are adequate safeguards under the GST enactments which can also be pressed against these petitioners even if their registration are revive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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