9911796707
TMI Blog2024 (10) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... M. P. (MD)Nos. 24201 and 24202 of 2023 - - - GST - Condonation of delay in filing appeal - only ground on which the impugned order has been passed is that the appeal was filed beyond the time limit prescribed under Section 117 of the TNGST Act, 2017 - Cancellation of GST Registrations - returns not filed for a continuous period of 6 months - Section 29 of the TNGST Act, 2017 r/w Rule 22 of TNGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, if it has not been already paid.' The impugned order passed by the second respondent, dated 15.02.2023, is set aside. The petitioner is directed to comply with the above requirements. Subject to the petitioner complying with the above requirements, the registration of the petitioner shall be restored - Petition allowed. - THE HON'BLE MR.JUSTICE C.SARAVANAN For the Petitioner: Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted filing of returns for the defaulted period under the provisions of the Act, within a period of forty five (45) days from the date of receipt of a copy of this order, if it has not been already paid. 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 unclai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exercise and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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