2024 (3) TMI 748

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....M. P. No. 5287 of 2024 - -<br>GST<br>THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner : Mr. P. Suresh Babu For the Respondent : Mr. Ramesh Kutty, Sr. SC ORDER The petitioner assails an appellate order rejecting the appeal against cancellation of the petitioner&#39;s GST registration and also such order of cancellation. The petitioner states that a show cause notic....

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....nts out that the appeal was filed about four months after the last date up to which delay can be condoned. He also points out that it is unclear from the affidavit of the petitioner as to whether returns were filed up to the date of cancellation. 4. The appellate authority cannot be faulted for rejecting the appeal in view of the language of Section 107 of the Central Goods and Services Tax Act....

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....forty five (45) days from the date of receipt of a copy of this order. ii. It is made clear that 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....