2022 (12) TMI 1367

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....ently, the Registration Certificate was cancelled with effect from 31.03.2018 in view of Section 29 of the Central Goods and Services Tax Act, 2017. 2. It is submitted by the learned counsel for the Petitioner that the Petitioner is the Proprietor of M/s.Immanuvel Dharamaraja Store. The Petitioner failed to file the monthly returns for the period from June 2019 to August 2021. Further, a show cause notice dated 24.05.2019 was issued by the 2nd Respondent seeking explanation for non-filing of the returns. Subsequently, the Petitioner have paid dues from June 2019 to August 2021 including the tax amount and penalty. He further submitted that he was unable to pay tax from September 2021, till the registration was cancelled on 05.09.2019 wit....

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.... 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. vi. If any Input Tax 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 restric....