2023 (9) TMI 1243

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....itioner's GSTIN.33BTSPM3665D1ZH. 2. Heard Mr.R.Veeramanikandan, the Learned counsel appearing for the petitioner, Mr.R.Nanda Kumar, the Learned Senior Standing Counsel for Mrs.S.Ragaventhree, the Learned Junior Standing Counsel, appearing for the respondents and perused the material documents available on record. With consent of both the parties this writ petition is taken up for final disposal at the admission stage itself. 3. 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, the petitioner was informed by the other end tax payers that the petitioner became aware that his GSTN registration stood cancelled. Thereafter, ....

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....propriate 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 restrictions / limitation on petitioners as may be warranted to ensure that there is no undue pas....