2024 (6) TMI 1089

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..... 39;ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.P.Suresh Babu For the Respondents : Mr. V. Prashanth Kiran, Government Advocate (Tax) COMMON ORDER The respective petitioner herein challenges an order of cancellation of registration and seeks revocation thereof. 2. By asserting that the respective petitioner could not file returns in time on account of ill-health, the prese .....

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..... e petitioner should be directed to comply with all conditions stipulated therein. 5. In view of the said submissions, it is not necessary to adjudicate these matters on merits. Instead, by following the decision in Suguna Cutpiece, these writ petitions are disposed of by issuing the following directions: i. The respective petitioner herein is directed to file returns for the period prior to the .....

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..... etitioner 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. 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 registra .....

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