2022 (3) TMI 740

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....the impugned order dated 22.08.2019 in No.ZA33081907105IN and consequential order by the first respondent dated 15.12.2021 in Appeal No.584/2021 and quash the same and direct the 2nd respondent to restore Registration Certificate No.33AHDPA7178B2ZT. 2. The petitioner is a dealer registered under the GST regime. Since allegedly he has not filed the return for consecutively six months, his registration was cancelled by order dated 22.08.2019. As against which, the petitioner preferred an appeal before the Appellate Authority under Section 107 of the Act. However, the said appeal was rejected through the impugned order dated 15.12.2021 in Appeal No.584/2021 on the sole ground that the appeal could not be entertained, because it is filed bey....

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....terest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained 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 registration by declaring the correct value of supplies and payment of GST shall also be in cash. ....