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2022 (5) TMI 405 - HC - GSTRevocation of cancellation of Registration - continuously for six months or more, the petitioner has not filed return - HELD THAT:- the benefit extended by this Court in the earlier orders referred to above both in Suguna Cutpiece Centre [2022 (2) TMI 933 - MADRAS HIGH COURT] as well as Tvl.Ram International [2022 (4) TMI 979 - MADRAS HIGH COURT] - this Writ Petition is ordered on the same term mentioned in Paragraph 229 of the order of Suguna Cutpiece Centre [2022 (2) TMI 933 - MADRAS HIGH COURT]. First two direction are as follows: The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with interest for such belated payment of tax and fine and fee fixed for belated 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. 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 unclaimed in the hands of these petitioners.
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