9911796707
TMI Blog2024 (5) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... a Cutpiece [ 2022 (2) TMI 933 - MADRAS HIGH COURT] , this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In the over all facts and circumstances, the petitioner is entitled to an order on similar lines. The restoration of the GST registration is subject to and conditional upon fulfilling the condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the petitioner submits that the tax returns were filed and taxes due and payable by the petitioner were paid up to the date of cancellation of the GST registration. He further submits that the petitioner was unable to file returns or pay taxes for the subsequent period on account of the portal being inaccessible. In support of restoration of registration, learned counsel relies upon the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said judgment, the following directions were issued: i. The petitioner 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, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other competent authority. vii. On 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 petitioner to file the returns and to pay the tax / penalty / fine. ix. The above exercise sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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