2022 (11) TMI 211

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....rned counsel for the Petitioner that the Petitioner was unaware of the cancellation of the Registration Certificate. It was came to know only on being informed by the other end tenant establishment the petitioner became aware that his GSTN registration stood cancelled. Thereafter, the Petitioner approached the respondents in order to restore the petitioner's GSTN registration. However, the second respondent passed the impugned order dated 04.03.2022, on the ground that it was beyond the period of limitation. 3. It is submitted by the learned counsel for the petitioner that in identical circumstances, this Court, in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos.25048, 25877, 12738 of 202....

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....x Credit was earned, it shall be allowed to be utilised only after scrutinising and approving by the respondents or any other competent authority. vii. The respondents may also impose such restrictions / limitation on petitioners as may be warranted to ensure that there is no undue passing of Input Tax Credit pending such exercise and to ensure that there is no violation or an attempt to do bill trading by taking advantage of this order. viii. On payment of tax, penalty and uploading of returns, the registration shall stand revived forthwith. ix. The respondents shall take suitable steps by instructing GST Network, New Delhi to make suitable changes in the architecture of the GST Web portal to allow these petitioners to file their ret....