TMI Blog2024 (5) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... of cancellation is non payment of collected taxes for a continuous period of three months. In the decision in the case of TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. [ 2022 (2) TMI 933 - MADRAS HIGH COURT] , this Court directed restoration of registration subject to certain conditions. In the over all facts and circumstances, the petitioner is entitled to an order on similar lines. The impugned order passed by the third respondent dated 25.8.2023 is set aside. Consequentially, the order, if any, passed by the second respondent rejecting the appeal filed by the petitioner against the order dated 25.8.2023 passed by the third respondent, is also set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled the present writ petition. Learned counsel relied upon the earlier orders of this Court in W.P.No.4846 of 2024 etc. On instructions, learned counsel submits that the petitioner has paid tax dues and is ready to file the returns, and that the GST registration may be restored on terms. 4. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondents. She submits that the petitioner had not remitted tax dues for a continuous period of three months after the month of April 2023 and, therefore, the aforesaid show cause notice was issued. She also submits that the order of this Court in Suguna Cutpiece v. Appellate Deputy Commissioner (ST)(GST) [ W.P.Nos.25048 of 2021 batch dated 31.1.2022] may be followed in this case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner. iv. If any ITC remains un-utilized, it shall not be utilized until it is scrutinized and approved by an appropriate or competent officer of the Department. v. Only such approved ITC shall be allowed to be utilized thereafter for discharging future tax liability under the relevant Act and Rules. vi. The petitioner 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. vii. If any ITC was earned, it shall be allowed to be utilized only after scrutinizing and approving by the concerned respondent or any other competent authority. viii. On payment of tax, interest and penalty or fine and uploading of returns, the registration shall stand rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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