2024 (6) TMI 1379

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..... T. Ramesh Kutty, Senior Standing Counsel ORDER The petitioner challenges an order of cancellation of GST registration dated 19.04.2023 and seeks revocation thereof. By asserting that the petitioner could not file returns in time on account of ill-health, the present writ petition was filed. 2. Learned counsel for the petitioner referred to and relied upon the judgment of this Court in Suguna Cu .....

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..... , interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC) which may be lying unutilized or unclaimed in the hands of the petitioner. iii. If any ITC 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 ITC shall be allow .....

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..... out by the respondent within a period of thirty (30) days from the date of receipt of a copy of this order. 5. The restoration of the GST registration is subject to and conditional upon fulfilling the above conditions. 6. The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are also closed.
Case laws, Decisi .....

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