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TMI Blog2025 (2) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... ates For the Respondent : Ms.Monica Benjamin, SSC ORDER CM APPL. No. 6941/2025 (Exemption) Exemption allowed, subject to all just exceptions. The application stands disposed of. W. P. (C) 1426/2025 1. The petitioner is aggrieved by the order dated 30 December 2024 pursuant to which his application for voluntary cancellation of Goods & Services Tax ["GST"] registration has come to be reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancellation of GST registration cannot be processed at this stage unless you clarify/deposit the pending tax liability alongwith the interest 3. Others - It is to inform that your application for cancellation of registration is rejected on the following reasons:- 1.(i). In respect of ASMT-10- you have availed ITC amounting to Rs. 1,58,14,020l- from the suppliers whose registration has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. copy of relevant invoices, E-my bills, purchase ledger and Bank statements for the said purchase from the cancelled suppliers 2. on perusal of your ledger account, it has been noticed that you have availed excess ITC amount Rs.3,11,30,590/- and utilized. Hence, interest is applicable under section 50 of the CGST Act, 2017. 3. Further, on going through the scrutiny of your returns, it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the petitioner was able to satisfy that the supplies were, in fact, obtained from suppliers who were registered at the relevant time and had discharged their corresponding tax liability, the mere fact that the registration of those suppliers came to be cancelled subsequently or with retrospective effect, would not be a reason germane for the purposes of examining the request for voluntary canc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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