2022 (10) TMI 1227

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....B for more than six months. The 1st respondent has cancelled the GST registration of the petitioner, by the Order dated 30.11.2020. 3. It is submitted by the learned counsel for the Petitioner that the petitioner is engaged in the business of doing works contract services to the District Rural Development Agency, Thanthonimalai. The petitioner had registration under Central Goods and Service Act 2017/ Tamil Nadu Goods and Services Tax Act, 2017 with GSTIN 33ANDFS0314F1ZT. The petitioner had regularly filed monthly GST return upto Feburary 2020. After the pandemic, the petitioner did not receive payments due to it from the District Rural Development Agency and hence the petitioner was unable to remit the taxes due to the Government, he fa....

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....ilized or unclaimed in the hands of these petitioners. iii. If any Input Tax Credit has remained utilized, it shall not be utilised until it is scrutinized and approved by an appropriate 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 a....