9911796707
TMI Blog2025 (1) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... .Ann Priscilla Swarnakumari For the Respondents : Mr.R.Suresh Kumar Additional Government Pleader ORDER Heard Ms.E.Ann Priscilla Swarnakumari, learned counsel for the petitioner and Mr.R.Suresh Kumar, learned Additional Government Pleader for the respondents. 2. The present Writ Petition is filed challenging the order of the cancellation of the registration of the petitioner on the premise t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of registration subject to conditions. 5. This Court has been consistently following the directions issued in Tvl.Suguna Cutpiece Center's case. Relevant portion of the order is extracted hereunder: "229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions: i. The petitioners are directed to file their returns for the period pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by an appropriate or a competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed for being utilized thereafter for discharging future tax liability under the Act and Rule. v. The petitioners 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 and payment of G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake suitable changes in the architecture of the GST Web portal to allow these petitioners to file their returns and to pay the tax/penalty/fine. x. The above exercise shall be carried out by the respondents within a period of thirty (30) days from the date of receipt of a copy of this order. xi. No cost. xii. Consequently, connected Miscellaneous Petitions are closed." 6. In view thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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