9911796707
TMI Blog2025 (3) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... rd Mr.N.Sudalaimuthu, learned counsel for the petitioner and Mr.J.K.Jayaselan, learned Government Advocate for the respondent. 2. The present Writ Petition is filed challenging the order of cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed for a continuous period of six months, thereby invoking Section 29(2) of the CGST Act. 3. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns issued in Tvl.Suguna Cutpiece Center's case [cited supra]. The 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 prior to the cancellation of registration, if such returns have not been alread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 GST shall also be in cash. vi. If any Input Tax Credit was earned, it shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ried 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 thereof, the benefit extended by this Court vide its earlier order in Suguna Cutpiece Center's case [cited supra], may be extended to the petitioner. 7. Accordingly, this Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
