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TMI Blog2023 (8) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... AZAAR. [ 2022 (2) TMI 933 - MADRAS HIGH COURT] , wherein, it was held that no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. Since the issue involved in this writ petition is similar, the writ petition is allowed in terms of the guidelines provided in the order in Tvl.Suguna Cutpiece vs. Appellate Deputy Commissioner (ST) (GST) and others. - THE HONOURABLE MS. JUSTICE P. T. ASHA For the Petitioner : Mr.S.Karunakar For the Respondents : Mr.N.Dilipkumar Senior Standing Counsel assisted by Mr.K.Prabhu Junior Standing Counsel ORDER The above writ petition is filed to quash the order of the second respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation. However, the appeal was rejected vide order dated 27.01.2023 on the ground that the request for revocation was not filed within the statutory limitation of 90 (30+60) days. Hence, the petitioner is before this Court. 3. The learned counsel for the petitioner Company would rely upon the decision of the Principal Bench of this Court in Tvl.Suguna Cutpiece vs. Appellate Deputy Commissioner (ST) (GST) and others reported in 2022 (2) TMI 933, wherein, it was held that no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. 4. The learned Senior Standing Counsel for the respondents would also admit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on their trade and business in a legitimate manner. 220. 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 assesses from coming back into the GST fold. 221. While exercising jurisdiction, under Article 226 of the Constitution, the powers of the Court to do justice i.e., what is good for the society, can neither be restricted nor curtailed. This power under Article 226 can be exercised to effectuate the rule of law. 222. Therefore, power of this Court under Article 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect in the scheme of the GST enactments. The right to carry on trade or professoin also cannot be curtailed. Only reasonable restriction can be imposed. To deny such rights would militate against their rights under Article 14, read with Article 19 (1)(g) and Article 21 of the Constitution of India. 226. As original or as appellate authority exercising power under the respective enactments, quasi judicial officers were bound by the provisions of the Act and the limitation under it, they have acted in accordance with law. They cannot look beyond the limitations prescribed under provisions of the Act. Therefore, no fault can be attributed to their action. 227. This is a fit case for exercising the power under Article 226 of the Constitution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of receipt of a copy of this order, if it has not been already paid. ii. It is made clear that such payment of Tax, Interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v. The petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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