2024 (6) TMI 948

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..... Senthilkumar Ramamoorthy For the Petitioner : Mr. P.Suresh Babu For the Respondents : Mr. T.N.C. Kaushik, AGP (T) ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner's GST registration and also such order of cancellation. 2. By asserting that the petitioner could not file returns in time on account of ill-health, the present writ pe .....

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..... be directed to comply with all conditions stipulated therein. 5. In view of the said submissions, it is not necessary to adjudicate this matter on merits. Instead, by following the decision in Suguna Cutpiece, this writ petition is disposed of by issuing the following directions: i. The petitioner is directed to file returns for the period prior to the cancellation of registration, together wit .....

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..... he period subsequent to the cancellation of the registration by declaring the correct value of supplies. 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. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. viii. The respond .....

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