TMI Blog2024 (3) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... whatever late fee/penalty be imposed for the delay in submission of the returns, and the respondents, upon such receipt of application from the petitioner, shall immediately revoke the cancellation of registration. Given the said factual matrix of the case as also the judicial pronouncements that are referred to in the preceding paragraphs, if the default on the part of the petitioner is only so far as non-furnishing of the returns, we are of the considered opinion that subject to the petitioner making good the default, the said GST registration of the petitioner-university would get restored which would enable the petitioner to process the affiliation proceedings in respect of the various colleges under the petitioner-university, which wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the cancellation certificate, dated 18/03/2023 and pass 2. Heard Sri R. Ramesh Naik, learned counsel for the petitioner, Sri P. Sri Harsha, learned Government Pleader for Commercial Tax, for respondent Nos. 1 to 4 and Sri B. Mukharjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No. 5. 3. Learned counsel appearing for the petitioner submits that the cancellation of GST registration took place because of certain bona fide delay on the part of the petitioner university for non-submission of the returns which were to be otherwise filed within the stipulated period. He further submits that when the petitioner came to know about the cancellation of GST registration, it approa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36000/2023 36001/2023, wherein the High Court in a case of cancellation of GST registration had observed that: the measure of cancellation of GST must be exercised with circumspection and only in cases, where it is necessary . This in otherwise means that the intention of the Hon ble Delhi High Court by allowing the writ petition was that the authorities concern should take a more pragmatic approach so far as the case where GST registration is concerned, and cancellation should not be restored in a mechanical manner or as a matter of routine. Similar decision has also been passed by Division Bench of this Court in W.P. No. 36174 of 2022 vide order dated 20.09.2021, where the Division Bench had set-aside the order of the appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 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 and file the returns for the period subsequent to the cancellation of the registration by declaring the correct value of supplies and payment of GST shall also be in cash. 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. The respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued 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) and the Revenue/Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters, this Court intends to follow the above order of this Court. 7. 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. 8. Given the said factual matrix of the case as also the judicial pronouncements that are referred to in the preceding paragraphs, if the default on the part of the petitioner is only so far as non ..... X X X X Extracts X X X X X X X X Extracts X X X X
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