TMI Blog2024 (2) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... PPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. [ 2022 (2) TMI 933 - MADRAS HIGH COURT] , this Court directed restoration of GST registration subject to several terms and conditions. The said judgment was followed thereafter in many cases. In order to maintain consistency, the said judgment is followed. Petition disposed off. - Honourable Mr. Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m GSTR-1 for April 2022. After coming to know of the cancellation, he also filed the GSTR return in Form GSTR-3B for 2022-23 on 11.07.2023. In these circumstances, learned senior counsel submits that the cancellation of the GST registration is causing immense hardship and that such cancellation should be revoked. In support of these contentions, he draws reference to the Judgment of this Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid judgment was followed thereafter in many cases. In order to maintain consistency, I am inclined to follow the said judgment. 5. In the operative portion thereof, the following directions were issued: i. The petitioner is directed to file her returns for the period prior to the cancellation of registration, together with tax dues along with interest thereon and the fee fixed for belated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by declaring the correct value of supplies. 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. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. viii. The respondents shall take suitable steps by instructing GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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