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TMI Blog2024 (8) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... he COVID 19 pandemic - non-filing of returns - HELD THAT:- The reason set out in the order of cancellation is non filing of returns for a continuous period of more than twelve months. In Suguna 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued thereafter on 03.01.2022. The present writ petition was filed in the said facts and circumstances. 3. Learned counsel for the petitioner submits that the tax returns were filed and taxes due and payable by the petitioner were paid till November 2020. He further submits that the petitioner was unable to file returns or pay taxes for the subsequent period on account of resurgence of the COVID 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In order to maintain consistency, I am inclined to follow the said judgment. 6. In the operative portion thereof, the following directions were issued: i. The petitioner is directed to file her 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned, it shall be allowed to be utilised only after scrutinising and approving by the respondents 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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