2022 (5) TMI 405

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.... the same. 2. The petitioner was a dealer under the GST Act, 2017. Due to the alleged reasons that, continuously for six months or more, the petitioner has not filed return, the registration of the petitioner under the GST Act was canceled by the order of the respondent dated 08.12.2018. 3. As against the said order, when appeal was filed before the Appellate Authority, the same also was rejected by the order of the Appellate Authority dated 02.03.2022. Challenging both these orders, the present Writ Petition has been filed. 4. The issue raised in this Writ Petition has already been considered in a batch of cases by a learned Judge of this Court in W.P.No.25048 of 2021 and etc., batch in the matter of "Suguna Cutpiece Centre -Vs- The App....

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....paid. ii. It is made clear that such payment of Tax, Interest, 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 paymen....