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TMI Blog2024 (1) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner-Firm was not in a position to file GST Returns and in the light of the judgments relied on by the learned counsel for the petitioner, this court, in the interest of justice, is inclined to allow this Writ Petition. The petitioner is directed to file restoration petition and the respondent is directed to accept the same and restore the GST Registration number within a week from the date of filing of restoration petition. On restoration of GST Registration, the petitioner is directed to pay the GST dues from July 2022 to December 2022 along with interest, penalty etc., within a period of 45 days from the date of restoration of GST. The impugned order is set aside - Petition allowed. - Honourable Mr. Justice Krishnan Ramasamy For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l appearing for the petitioners further brought to the notice of this Court number of decisions rendered in similar matters, wherein, the Courts have ordered to restore the cancellation of GST Registration number by allowing those writ petitions and it would be beneficial to refer to the relevant portion of the orders passed by this Court in similar issue. i) In W.P.No.25048 of 2021 in the case of (Tvl.Suguna Cutpiece Center vs State of Tamil Nadu ) and the operative portion of the said order is extracted herein below: ... These petitioners deserve a chance and therefore should be allowed to revive their registration, so that they can proceed to regularise the defaults. The authorities acting under the Act may impose penalty with the gravit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed Decided in favour of the petitioner. (iii) In Sri.Saravanan Rathnavelu Vs. The Superintendent (CGST), Salem-III, Range passed by this Court in WP.No.30565 of 2023, dated 19.10.2023 , it is held as follows; 206. It should be however remembered that the provisions of the Goods and Services Tax Act, 2017 cannot be interpreted in such a manner, so as to debar an assessee, either from obtaining registration or reviving the lapsed/cancelled registration as such an interpretation would be not only contrary to the Article 19(1)(g) of the Constitution of India, but also in violation of Article 14 and Article 21 of the Constitution of India. 207. A reading of Notification No.52/2020 Central Tax, Central board of Indirect Taxes and Customs, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back into the GST fold. 209. Thus, the intention of the Government has been to allow the persons like the petitioners to file a fresh application and to process the application for revocation of the cancellation of registration by the officers. 210. In my view, no useful purpose will be served by keeping these petitioners out of the bounds of GST regime under the respective GST enactments other than to allow further leakage of the revenue and to isolate these petitioners from the ain stream contrary to the objects of the respective GST enactments. 211. The purpose of GST registration is only to ensure just tax gets collected on supplies of goods or service or both and is paid to the exchequer. Keeping these petitioners outside the bounds is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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