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2023 (4) TMI 584
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....nment Pleader ORDER This Writ Petition has been filed challenging the order of cancellation of the Registration Certificate on the premise that the Petitioner has failed to file Goods and Services Tax monthly returns for a continuous period of six months. Consequently, the Registration Certificate was cancelled with effect from 10.01.2022 in view of Section 29 of the Central Goods and Servic....
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....batch), dated 31.01.2022, issued the following directions: "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 defaulted which has not been paid ....
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....d 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....
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.... 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." The same has been consistently thereafter followed by this Court in various decisions, viz., a) M/s. Maaruthi Foundations Private Limited Vs Deputy Commissioner (ST) (FAC), reported in ....