TaxTMI 
TaxTMI 
2024 (2) TMI 764
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....For the Respondent : Mr.C.Harsha Raj, AGP (T) ORDER The petitioner challenges an order of cancellation of his GST registration. The petitioner is a manufacturer of automobile spare parts and was a registered person under applicable GST laws. According to the petitioner, he had engaged the services of an accountant for purposes of complying with requirements under GST laws. Therefore, he was shoc....
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.... Raj, learned Additional Government Pleader, accepts notice on behalf of the respondent. He submits that the GST registration of the petitioner was cancelled on account of the petitioner not filing returns for the periods subsequent to April 2022. He also submits that the restoration of GST registration, in such circumstances, has the effect of defeating the objects and purposes of GST laws. If th....
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....at such payment of tax, interest, fine / fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit which may be lying unutilized or unclaimed in the hands of the petitioner. iii. If any Input Tax Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. iv. Only suc....