9911796707
TMI Blog2024 (5) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner challenges an order of cancellation of his GST registration. The petitioner is a works contractor for Bharat Heavy Electricals Limited. Pursuant to a show cause notice dated 27.01.2023 stating that the petitioner had not filed GST monthly returns for a continuous period of six months, the impugned order was issued. The petitioner states that he had engaged the services of an accountant for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Government Advocate, accepts notice on behalf of the respondent. He submits that the petitioner appears to have continued to carry on business even after the cancellation of registration. If so, he submits that it should be left open to the GST authorities to take action in accordance with the statute in respect thereof. 4. In Suguna Cutpiece, this Court directed restoration of GST r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds 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 competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner shall also pay GST and file the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the GST registration is subject to and conditional upon fulfilling the above conditions.
6. Accordingly, W.P.No. 5383 of 2024 is disposed of on the same terms by also leaving it open to the respondent to initiate action in accordance with law, if the petitioner had carried on business after the GST registration was cancelled. No costs. Consequently, W.M.P.No. 5923 of 2024 is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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