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TMI Blog2024 (6) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... ness shall come to a standstill. The provisions under sections 30, 45, 46, 47 etc. are intended at providing opportunity to the defaulter Firm so as the Firm continues its business. Therefore, a liberal approach is required to be taken in the matters like the present one. A permission to the petitioner to file an application under section 30 of GST Act can be granted subject to the petitioner making payment of Rs.6,19,258.85 and other statutory penalty/fine for moving the application under section 30 of the GST Act. The payment of Rs. 6,19,258.85 on account of interest shall be without prejudice to the rights of the petitioner and the same shall remain open to challenge by the petitioner in a separate proceeding laid by the petitioner, if s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r adjudication proceedings for calculation of interest payable, if any. (d) For issuance of any other appropriate writ(s)/ order(s)/ direction(s) as Your Lordships may deem just and proper in the facts and circumstances of the case for imparting substantial justice to the Petitioner. 3. The petitioner in the capacity of the proprietor of M/s Project Equipment and Construction Company has approached this Court with the aforementioned prayers. The petitioner pleads that his proprietary Firm is duly registered under Goods and Services Tax Act, 2017 having GSTN No.20APHPK4064J1Z2 but the said registration was cancelled by an order dated 30th August 2022 on the ground that the Firm had failed to furnish the returns for a continuous period of six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns; c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn of inward and outward supply of goods and service. There are other requirements/ stipulations under section 39 which every registered person/Firm is required to comply. Section 45 provides a window to the registered person/Firm for restoration of the registration by allowing/furnishing of a final return within three months from the date of the cancellation or from the date of the order of cancellation whichever is later. Under section 30, any registered person whose registration is cancelled may apply for revocation of cancellation of registration in the prescribed manner. 7. The primary object behind the GST Act is levy and collection of tax on intra State supply of goods or services and the matters connected therewith or incidental ..... X X X X Extracts X X X X X X X X Extracts X X X X
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