2024 (3) TMI 386

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....3 And WMP Nos. 32946, 32925, 31133, 31138 & 32950 of 2023 - -<br>GST<br>Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.P.Suresh Babu For the Respondents : Mr.Rajnish Pathiyil, Senior Standing Counsel COMMON ORDER The respective petitioner herein challenges an order of cancellation of registration and seeks revocation thereof. 2. By asserting that the respective petitio....

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....1 etc., batch) dated 31.01.2022 (Suguna Cutpiece), was a conditional order and that the respective petitioner should be directed to comply with all conditions stipulated therein. 5. In view of the said submissions, it is not necessary to adjudicate these matter on merits. Instead, by following the decision in Suguna Cutpiece, these writ petitions are disposed of by issuing the following direction....

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....d thereafter for discharging future tax liability under the Act and Rules. v. The respective 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 oth....