2023 (4) TMI 963

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....eramanikandan For the Respondents : Mr.R.Nandhakumar Senior Standing Counsel assisted by Ms.S.Raghavendre Junior Standing Counsel ORDER This writ petition has been filed to quash the impugned order dated 13.04.2021 passed by the second respondent and direct the respondents to revoke the cancellation of GSTIN registration and restore the same. 2. It is the case of the petitioner that th....

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....eputy Commissioner (ST) (GST) and others reported in 2022 (2) TMI 933, 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, togethe....

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....uch 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 ea....

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.... x. The above exercise shall be carried out 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 Li....