2024 (2) TMI 940

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....and W. M. P. Nos. 2717 & 2718 of 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner : Mr. K. Prabhakaran For the Respondents : Mr. TNC. Kaushik, AGP (T) ORDER The petitioner challenges an order of cancellation of registration dated 15.06.2023 and seeks revocation thereof. 2. By asserting that the petitioner was in the business of supplying construction ma....

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....021 etc., batch) dated 31.01.2022 (Suguna Cutpiece), was a conditional order and that the petitioner should be directed to comply with all conditions stipulated therein. 5. In view of the said submissions, it is not necessary to adjudicate this matter on merits. Instead, by following the decision in Suguna Cutpiece, this writ petition is disposed of by issuing the following directions: i. The p....

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.... future tax liability under the Act and Rules. v. The petitioner 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. 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. On pa....