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TMI Blog2023 (3) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... e period of limitation either for filing application for revocation of cancellation, while some of them had directly filed a writ petition against the order cancelling the registration. While some of them filed appeal beyond the statutory period of limitation, there was further delay in filing the writ petition. However, considering the over all facts and circumstances of the case, it was held that no useful purpose will be served by keeping those petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods/services. By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. Petition allowed. - W.P(MD).No.20637 of 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more than six months. Due to which, his registration number was cancelled on 25.01.2020. Thereafter, the petitioner filed an appeal and the same was taken on file by the first respondent in Appeal No.39 of 2022 GST, but the same was rejected for the reason that it was beyond the period of limitation. Due to cancellation of registration, the petitioner is unable to continue business and the same came to a grinding halt. Further, it would be beneficial for the department to collect the taxes, if registration restored. 4. He further submitted that the Principal Secretary/Commissioner of Commercial Taxes vide proceedings, dated 07.04.2022 citing the order of the Hon'ble Apex Court directed all the its officials of the department to direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directly filed a writ petition against the order cancelling the registration. While some of them filed appeal beyond the statutory period of limitation, there was further delay in filing the writ petition. However, considering the over all facts and circumstances of the case, it was held that no useful purpose will be served by keeping those petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods/services. By not bringing them back to the Goods and Services Tax fold/regime, would not further the interest of the revenue. Relief was granted under similar circumstances with the following directions: 216. Since, no useful will be served by not allowing persons like the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 derecognised assesses from coming back into the GST fold. 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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