9911796707
TMI Blog2024 (6) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... on of registration - appeals were not received on the ground of limitation - HELD THAT:- The order issued in TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. [ 2022 (2) TMI 933 - MADRAS HIGH COURT] , was a conditional order and that the respective petitioner should be directed to comply with all conditions stipula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the respective petitioner submits that the respective petitioner endeavoured to file GST returns and presented appeals against the cancellation of registration in 2024, but the appeals were not received on the ground of limitation. By placing reliance on an earlier order of this Court dated 08.02.2024 in W.P.No.33227 of 2023 batch, learned counsel submits that a similar order be passed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all 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 respondents within a period of thirty (30) days from the date of receipt of a copy of this order. 6. The restoration of the GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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