9911796707
TMI Blog2023 (10) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... s writ petition has been filed against the cancellation of GST registration of the petitioner without assigning any reason. 2. Mr. Rajnish Pathiyil, learned Senior Panel counsel, takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The learned counsel for the petitioner would submit that the issue involved in the present writ petition has been covered by the judgement of this Court in W.P. No. 25048 of 2021 dated 23.09.2021 and the said writ petition was allowed by this Court. Hence, he prayed for allowing this petition. 5. In reply, the learned counsel for the respondent would submit that considering the facts and circumstances of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021, is greater than 90 days, that longer period shall apply. III. The period from 15.03.2020 till 02.10.2021 shall also stand excluded in computing the periods prescribed under Sections 23(4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. IV. The Government of India shall amend the guidelines for containment zones, to state. "Regulated movement will be allowed for medical emergencies, provision of essential goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t returns could be filed belatedly on payment of late fee and waivers were also granted. Relevant portion of the said Notification reads as under:- (ii) after the third proviso, the following provisos shall be inserted, namely:- "Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees 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: Provided also that where the total amount of central tax payable in the said r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gime is a self defeating move as no tax will get paid on the supplies of these petitioners. 212. May be, organised companies who comply with the requirement of GST enactments may not give business with these petitioners. However, by keeping the petitioners out of the bounds of GST law, purpose of the Act will not be achieved. It will also not mean that the petitioners will not do business ie., of either supplying goods or service in the unorganised sector. They will still do their business, may be surreptitiously and clandestinely. 213. They may perhaps not get opportunity to supply goods or services to established players. They may still supply to smaller players who may not be keen on GST compliance by the petitioners. 214. By no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revive the registration, the GST will not be paid, unless of course, the recipient is liable to pay tax on reverse charge basis. Otherwise, also there will be no payment of value added tax. The ultimate goal under the GST regime will stand defeated. Therefore, these petitioners deserve a right to come back into the GST fold and carry 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 bac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
