9911796707
TMI Blog2024 (3) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... >GST X X X X Extracts X X X X X X X X Extracts X X X X ..... our 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 in view of the language of Section 107 of the Central Goods and Services Tax Act, 2017. At the same time, the petitioner sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy 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 has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or compete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 the above conditions. 7. W.P. No. 4846 of 2024 is disposed of on the above terms. No costs. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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