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TMI Blog2023 (10) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing appeal - non-filing of returns for a period of six months - HELD THAT:- Although this Court has taken different view in DDA TYRES AND SERVICES VERSUS DEPUTY COMMISSIONER OF GST, DEPUTY STATE TAX OFFICER, OFFICE OF THE DEPUTY STATE TAX OFFICE, DHARMAPURI. [ 2023 (10) TMI 381 - MADRAS HIGH COURT] by relegating the party to file an appeal, Court is of the view that no useful purpose will b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. 2. The petitioner has challenged the impugned order passed on 05.05.2023 in Form GST REG-19. The impugned order as preceded a notice in Form GST REG-17/31 dated 02.02.2023. 3. It appears that the petitioner had not filed returns for a period of six months. The petitioner has post facto filed the return in Form GSTR- 3B for the month of April and May 2022. However, the petitioner has to stil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2023 vide order dated 23.08.2023. 6. The learned Additional Government Pleader (Pondy) for the respondent further submits that the petitioner may be directed to workout his remedy before the Appellate Authority. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader (Pondy) for the respondent. 8. Although this Court ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o payment of all the arrears of tax and interest thereon, the GST registration of the petitioner will stands revive. Liberty is given also to the respondent to initiate appropriate proceedings under Sections 73 and 74 of the Act to recover any amount of tax that still remains unpaid. 10. This writ petition stands disposed of. No costs. Consequently, connected writ miscellaneous petitions are close ..... X X X X Extracts X X X X X X X X Extracts X X X X
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