TMI Blog2024 (3) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... s an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation - petitioner suffered from kidney and heart related issues - HELD THAT:- The appellate authority cannot be faulted for rejecting the appeal in view of the language of Section 107 of the Central Goods and Services Tax Act, 2017. At the same time, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to and conditional upon fulfilling the conditions imposed - petition disposed off. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. J. Prasanna Kumar For the Respondents : Mr. Rajinish Pathyil, Sr. SC ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... athyil, learned senior standing counsel, accepts notice for the respondents. He points out that the appeal was filed about four months after the last date up to which delay can be condoned. He also points out that it is unclear from the affidavit of the petitioner as to whether returns were filed up to the date of cancellation. 4. The appellate authority cannot be faulted for rejecting the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the fee fixed for belated filing of returns within a period of forty five (45) days from the date of receipt of a copy of this order. 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 the petitioner. iii. If any Input Tax Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work, New Delhi to make suitable changes in the architecture of the GST Web portal to allow the petitioner to file the returns and to pay the tax/penalty/fine. ix. 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. 6. The restoration of the GST registration is subject to and conditional upon fulfilling th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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