2023 (9) TMI 698

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....amala Government Advocate ORDER Mrs.K.Vasanthamala, learned Government Advocate takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 3. The petitioner has challenged the impugned order bearing Ref.No.ZA330523075212Y dated 17.05.2023 issued under Form GST REG-05 under Rule 9(4) of the Tamil Nadu....

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....ed in the respective provisions. The petitioner failed to exercise the same. 6. The records indicate that the petitioner had filed the returns for the entire period on 24.04.2023 in GSTR-10. It appears that the petitioner has also filed a fresh application for registration on the same day, which has now been rejected by an order dated 17.05.2023. 7. The records further indicates that a Show ....

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.... from the Input Tax Credit availed on the supplies made to the petitioner and that only a sum of Rs. 59,448/- has been paid in cash during the period in dispute. 11. Be that as it may, the denial of fresh registration to the petitioner cannot be justified particularly considering the fact that the petitioner will get into business one way or the other for his livelihood. 12. By declining reg....

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.... 15. This will be without prejudice to the rights of the respondent to complete the proceedings initiated under Section 63 read with Section 50(3) and Section 122(1)(x) and Rule 100(2) of the GST Rules under Form GST ASMT- 14 vide Show Cause Notice 25.07.2023 and initiate appropriate proceedings against the petitioner for recovery of tax if any for the past. The proceedings initiated under Secti....