2022 (4) TMI 979

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....ICE R.SURESH KUMAR For the Petitioner : 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 : ....

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....ge of this Court, dated 31.01.2022, where the 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....

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....ed 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 s....

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....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.Consequently, connected Miscellaneous Petitions are closed." 5. The present case also can be fit in under the said category, where what are all the direction given by the learned Judge in the cited case in Tvl.Suguna Cutp....