2022 (9) TMI 1106

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....ustice Anita Sumanth For the Petitioners : Mr.J.Vijayaraja, Mr.P.Rajkumar, Ms.Akila S., Mr.R.Senniappan, Mr.K.M.Malarmannan, Mr.S.Ramanan, Mr.K.Soundara Rajan, Mr.P.V.Sudakar, Mr.B.Raveendran, Mr.P.Rajkumar, Mr.K.M.Malarmannan, Mr.S.Rajasekar, Mr.P.V.Sudakar, Mr.B.Raveendran, Mr.S.Satish, Mr.S.Ramanathan For the Respondents : Mr.V.Prasanth Kiran Government Advocate, Mr.C.Harsha Raj, Additional Government Pleader, Mrs.K.Vasanthamala, Government Advocate, Mr.C.Harsha Raj, Additional Government Pleader, Mr.Umesh Rao Senior Standing Counsel, Mr.P.Srinivas, Standing Counsel, Mr.C.Harsha Raj, Additional Government Pleader, Mr.TNC Kaushik, Additional Government Pleader, Mr.R.Siddharth Government Advocate ORDER All writ petitioners have....

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....ee days. The appeal was accompanied by returns for a period of six months with the admitted tax. 6. In the case of petitioner in WP.No.18698 of 2022, the delay is stated to be for a period of 165 days. The appeal was accompanied by returns for a period of six months with the admitted tax. In all the above cases, the appellate authority rejected the appeals as against which the present writ petitions have been filed. In WP.No.14369 of 2022, the order of cancellation had come to be passed prematurely, when the default in filing return was itself only for one month, contrary to the statutory provision. Be that as it may, return for the month of September 2020 is stated to have been filed along with admitted tax for both months. 7. All ot....

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....l before this Court. In my view, this tantamounts to their having accepted the order of this Court dated 31.01.2022 as a conscious decision has been taken by the State to let the limitation slip. 10. The State also confirms that the directions as set out in order dated 31.01.2022 have been implemented in the case of all those petitioners. In light of the aforesaid discussion, the following directions at paragraph 129 of order dated 31.01.2022, extracted below, shall be taken to be passed in the present matter as well, effective from date of receipt of this order. i. The petitioners are permitted to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together w....