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TMI Blog2025 (3) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... DER The present Writ Petition is filed challenging the impugned cancellation of GST Registration Orer in FORM GSTR REG-19 bearing reference number ZA331123066635Q, dated 15.11.2023 passed by the respondent and to quash the same as the same being arbitary and passed in violation of Principles of natural justice and subsequently direct the respondent to restore GST Registration of the Petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein, under identical circumstances, this Court has directed the revocation 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed utilized, it shall not be utilised until it is scrutinized and approved 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents shall take suitable steps by instructing GST Network, New Delhi to make 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. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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