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TMI Blog2024 (3) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... WMP Nos.32946, 32925, 31133, 31138 & 32950 of 2023 - - - GST - Seeking revocation of cancellation of registration - appeals were not received on the ground of limitation - HELD THAT:- The order issued in Suguna Cutpiece v. The Appellate Deputy Commissioner (ST) (GST) and others [ 2022 (2) TMI 933 - MADRAS HIGH COURT] , was a conditional order and that the respective petitioner should be directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e returns in time on account of ill-health, the present writ petitions were filed. 3. Learned counsel for the respective petitioner submits that the respective petitioner endeavoured to file GST returns and presented appeals against the cancellation of registration in 2023, but the appeals were not received on the ground of limitation. By placing reliance on an earlier order of this Court in Marim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve petitioner herein is directed to file returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order. ii. It is made clear that such payment of tax, interest, fine / fee and etc. shall not be allowed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. viii. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow the respective petitioner to file the returns and to pay the tax / penalty / fine. ix. The above exercise shall be carried out by the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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