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TMI Blog2024 (4) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... earing provided through portal. Since the petitioner has made out a prima facie case, this Court is inclined to entertain this Writ Petition and grant an order of interim stay. The learned Additional Government Pleader submits that instead of granting an interim order, the petitioner can be provided one more opportunity and the date can be fixed by this Court. For the sole purpose to provide an opportunity of personal hearing to the petitioner, this Court is inclined to set aside the impugned order. Accordingly, the same is set aside. The petitioner, without expecting any further notice from the 1st respondent, shall appear before the 1st respondent on 27.03.2024 and shall provide his explanation, if any. The 1st respondent shall consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been passed after providing sufficient opportunity to the petitioner and Show Cause Notice was issued on 30.06.2023 and another intimation notice was issued under Section 73 of TNGST Act on 01.06.2022. Personal opportunity was also provided to the petitioner. The petitioner has not availed any of those opportunities and therefore, the petitioner cannot now plead he was not aware of the notice. He would further submit that the petitioner is having an appeal remedy as against the order impugned in this Writ Petition, however the same was not availed in time. 4. This Court gave its anxious consideration to the rival submissions made and perused the materials available on record. 5. The 1st respondent has noticed certain discrepancies betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich can also be pressed against these petitioners even if their registration are revived so that, there is no abuse by these petitioners and there is enough deterrence against default in either paying tax or in complying with the procedures of filing returns. 218. Further, the Government requires tax to meet its expenditure. By not bringing these petitioners within the GST fold, unintended privilege may be conferred on these petitioners unfairly to not to pay GST should they end supplying goods and/or services without registration. For example, a person renting out an immovable property will continue to batch supply such service irrespective of registration or not. 219. Therefore, if such a person is not allowed to revive the registration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned, it is obvious that the provisions of the Act cannot bar and curtail these remedies. It is, however, equally obvious that while exercising the power under Article 226/Article 32, the Court would certainly take note of the legislative intent manifested in the provisions of the Act and would exercise their jurisdiction consistent with the provisions of the enactment. Even while acting in exercise of the said constitutional power, the High Court cannot ignore the law nor can it override it. 224. Notwithstanding the fact that the petitioners have shown utter disregard to the provisions of the Acts and have failed to take advantage of the amnesty scheme given to revive their registration, this Court is inclined to quash the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d orders deserve to be quashed. 228. These petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:- i. The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order. viii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. 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 these petitioners to file their returns and to pay the tax/penalty/fine. x. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order. xi. No cost. xii. Consequently, connected Miscellaneous Petitions are closed. 7. Relying on the aforesaid judgment, this Court in W.P(MD)No.857 of 2024 has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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