2024 (4) TMI 1264

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....Principal and Special Commissioner of Commercial Taxes, Chennai and another) dated 22.03.2022. This order has been repeatedly followed by this Court. 2. In view of the above, the petitioner is directed to comply with the directions contained in paras 11 and 12 of the order dated 22.03.2022 made in W.P.(MD) No. 3181 of 2022 (referred supra), which reads as under:- "11. The case of the petitioner is quite similar to the cases of the petitioners in W.P. Nos. 25048, 25877, 12738 of 2021 and etc... batch (Tvl. Suguna Cutpiece Center Vs Appellate Deputy Commissioner (ST) (GST) and others), dated 31.01.2022. There some of the petitioner had filed an appeal beyond the period of limitation either for filing application for revocatio....

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....ly to not to pay GST should they end supplying goods and/or services without registration. For example, a person renting out an immoveable property will continue to supply such service irrespective of registration or not. 219. Therefore, if such a person is not allowed to revive the registration, the GST will not be paid, unless of course, the recipient is liable to pay tax on reverse charge basis. Otherwise, also there will be no payment of value added tax. The ultimate goal under the GST regime will stand defeated. Therefore, these petitioners deserve a right to come back into the GST fold and carry on their trade and business in a legitimate manner. 220. The provisions of the GST Enactments and the Rules made there unde....

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....ure tax liability under the Act and Rule. v. The petitioners shall also pay GST and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash. vi. If any Input Tax Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. The respondents may also impose such restrictions / limitation 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. v....