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TMI Blog2022 (12) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Mr.L.Sriram For the Respondents : Mr.M.Siddharthan Additional Government Pleader ORDER This Writ Petition has been filed challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns. Consequently, the Registration Certificate was cancelled with effect from 31.03.2018 in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority has rejected the appeal vide order dated 05.10.2021 on the ground that it was beyond the period of limitation. 3. It is submitted by the learned counsel for the Petitioner that in identical circumstances, this Court, in the case of Tvl.Suguna Cutpiece Vs The Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos. 25048, 25877, 12738 of 2021 etc., batch), dated 31.01.2022, issued th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate or a competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thwith. 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 GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine. x. The above exercise shall be carried out by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsistently following the directions issued in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 2021 etc., batch) and the Revenue/Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters, this Court intends to follow the above order of this Court. 5. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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