2022 (4) TMI 979

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....ioner : Mr.D.Vijayakumar For the Respondents : Mr.C.Harsha Raj Additional Government Pleader ORDER The prayer sought for in this writ petition is for a writ of certiorari, calling for the records of the respondent proceedings in Reference Number : ZA330122269496K, dated 27.01.2022 and the consequential revocation cancellation order in Reference Number : ZA330322018595T, dated 04.03.2022 and ....

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....e learned Judge has passed the following order : "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 already filed, together with tax defaulted which has not been paid prior to cancellation ....

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....harging 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 be allowed to be utilised only after scrutinising and approving by the respondents....