2023 (1) TMI 732

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....nexures, at least three days before the next date of hearing. W.P.(C) 17568/2022 2. Issue notice. 3. Mr R. Ramachandran accepts notice on behalf of the contesting respondents i.e., respondent nos.1 and 2. 4. In view of the order that we propose to pass, Mr Ramachandran says that a counter-affidavit is not required be filed. Therefore, with the consent of learned counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself. 5. The substantive prayers made in the writ petition read as follows:- "i) Issue a writ of certiorari or any other writ, order or direction in the nature thereof quashing the impugned orders dated 29.09.2022 and 16.09.2019; ii) Issue a writ of....

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....x liability and late fee for delay/ non filing of GST returns and pay accordingly before filing final GSTR-10. It is also informed that as per sub-section 3 of Section 29 of the Central Goods and Services Tax Act, 2017, the cancellation of registration shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Please file. GSTRIO (Final return) within 3 months of the date of cancellation or date of order of cancellation, whichever is later." 8. Clearly, while passing the order dated 16.09.2019, ....