TaxTMI 
TaxTMI 
2024 (3) TMI 1161
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....fective date of cancellation of registration is 28.02.2019. 2. Heard Dr. S.V. Rama Krishna, learned counsel for the petitioner, Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India appearing for respondent No. 1 and Mr. Bhaskar Reddy, learned Standing Counsel for Commercial Taxes appearing for the respondent Nos. 2 to 4. 3. It appears that the rejection has been made primarily on the ground that the petitioner has failed to file their returns for more than six (06) months continuously. 4. The petitioner herein is a company incorporated in the year 1976 and is a Public Sector Unit (PSU) jointly promoted by A.P. State Govt., All India Financial Institutions and Public Sector Banks such as IFCI, IDBI, ICICI, APSFC, SIDBI ....
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....ce of a show cause notice on 14.01.2023. Though the petitioner had replied to the same, however, without any further enquiry or an explanation or an opportunity of hearing, the impugned order has been straightaway passed. 7. Learned counsel for the petitioner submits that given a chance, the petitioner shall make good the default so far as non-filing of the returns are concerned and the petitioner is also ready to pay the requisite fine and penalty if any and the order of cancellation of registration accordingly be restored, or else the petitioner would be put to irreparable loss. Moreover, the cancellation of registration is not in the interest of either of the parties inasmuch as the Government is also not going to gain much. 8. Lea....
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....r must have definitely been affected. 11. It is relevant at this juncture to take note of the recent decision of the High Court of Delhi in the case of Kritika Agarwal v. Union of India and others W.P.(C) 9424/2023 and CM Nos. 36000/2023 &36001/2023, wherein the High Court in a case of cancellation of GST registration had observed that: "the measure of cancellation of GST must be exercised with circumspection and only in cases, where it is necessary". This in otherwise means that the intention of the Hon'ble Delhi High Court by allowing the writ petition was that the authorities concern should take a more pragmatic approach so far as the case where GST registration is concerned and cancellation should not be restored in a mechan....
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....te of receipt of a copy of this order, if it has not been already paid. 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 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....
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....ry/Commissioner of Commercial Taxes, Chennai reported in 2022 (7) TMI 1226; c) TVL. Jeyalakshmi Store represented by its Proprietor, Sivanu Pandian Vs Commissioner of Commercial Taxes reported in 2022 (7) TMI 1275 ; d) M/s. Pearl and Company Vs The Commissioner of Commercial Taxes in W.P (MD)No. 19127 of 2022. 6. In view of the fact that this Court has been consistently following the directions issued in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P. Nos. 25048, 25877, 12738 of 2021 etc., batch) and the Revenue/Department has also accepted the said view as evident from the fact that no appeal has been filed in any of the matters, this Court intends to follow the above ....