9911796707
TMI Blog2023 (5) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ragaventhre Junior Standing Counsel 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 for a continuous period of six months. Consequently, the Registration Certificate was cancelled with effect from 07.03.2022 in view of Section 29 of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the registration. 3. It is submitted by both the learned counsel for the Petitioner and Respondents in unison that in identical circumstances, this Court, 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), dated 31.01.2022, issued the following directions: "229. In the light of the above discussion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 under the Act and Rule. v. The petitioners shall also pay GST a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the respondents within a period of thirty (30) days from the date of receipt of a copy of this order. xi. No cost. xii. Consequently, connected Miscellaneous Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find fault with the rejection of the appeal filed by the petitioner inasmuch as admittedly, it is beyond the period of limitation. 5. In view of the same, this Court feels that the benefit extended by this Court in the earlier orders referred to above in Suguna Cutpiece Centre's case cited supra, may be extended to the Petitioner. 6. This writ petition is ordered on the same term mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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