2023 (2) TMI 128

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....l, arbitrary and direct the respondents to revoke the cancellation of petitioners GSTN Registration No. 33CULPS7963K1ZR within such time as may be directed by this Court. 2. It is submitted by the learned counsel for the Petitioner that the Petitioner was unaware of the cancellation of the Registration Certificate and after some time, only on being informed by the other end tax payers, the petitioner was came to know that the petitioner's GSTN registration stood cancelled. Thereafter, the Petitioner preferred an appeal before the first respondent. However, the same has been rejected vide order dated 16.09.2022 on the ground that it was beyond the period of limitation. 3. It is submitted by the learned counsel for the petitioner th....

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....all 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 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 registratio....