TMI Blog2023 (4) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine. This Court feels that the benefit extended by this Court in the earlier orders referred to in Suguna Cutpiece Centre's case, may be extended to the Petitioner. Petition disposed off. - W.P(MD).No.26319 of 2022 and W.M.P(MD)No.20489 of 2022 - - - Dated:- 22-11-2022 - THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ For the Petitioner : Mr. N. Sudalaimuthu For the Respondent : Mr. T. Amjad Khan Government Advocate 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 ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her 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. ii. 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y thereafter followed by this Court in various decisions, viz., a)M/s.Maaruthi Foundations Private Limited Vs Deputy Commissioner (ST) (FAC), reported in 2022 (5) TMI 405 b)J.Jayakrishnan Vs The Additional Chief Secretary/Commissioner of Commercial Taxes, Chennai reported in 2022 (7) TMI 1226 c)TVL.Jeyalakshmi Store represented by its Proprietor, Sivanu Pandian Vs Commissioner of Commercial Taxes reported in 2022 (7) TMI 1275 d)M/s.Pearl and Company Vs The Commissioner of Commercial Taxes in W.P(MD)No.19127 of 2022. 4. It is also submitted by the learned Standing Counsel for the Respondents that it is not open to the appellate authority to pass any orders disregarding the limitations prescribed therein, thus, we c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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