2024 (7) TMI 171

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..... TICE SENTHILKUMAR RAMAMOORTHY For the Petitioner : Mr. I. Dinesh for M/s. Pass Associates For the Respondent : Mr. V. Prashanth Kiran, Government Advocate (Tax) ORDER The petitioner challenges an order of cancellation of GST registration dated 28.06.2023 and seeks revocation thereof. 2. The petitioner asserts that he is a stunt choreographer and was a registered person under applicable GS .....

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..... 48 of 2021 batch (Suguna Cutpiece). 4. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for the respondent and submits that directions along the lines of Suguna Cutpiece may be issued. 5. Accordingly, this writ petition is disposed of with the following directions:- i. The petitioner is directed to file returns for the period prior to the cancellation of registration, if not .....

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..... or the period subsequent to the cancellation of the registration by declaring the correct value of supplies. vi. If any ITC was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondent or any other competent authority. vii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. viii. The respondent sha .....

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