2024 (5) TMI 45

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....1 of 2024 - -<br>GST<br>Hon&#39;ble Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.V.Kaushik Narayanan For the Respondents : Mrs. K. Vasanthamala, Government Advocate (Tax). ORDER The petitioner assails the order of cancellation of GST registration, dated 25.08.2023 passed by the third respondent and further prays that the delay in preferring the appeal against the said o....

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.... impugned order of cancellation of GST registration was passed. Pursuant thereto, the petitioner filed an appeal before the appellate authority, namely, the second respondent. The said appeal was not considered on the ground that there was a delay in filing the appeal. Having no other option, the petitioner filed the present writ petition. Learned counsel relied upon the earlier orders of this Cou....

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....ds and Services Tax Act, 2017. At the same time, the petitioner should not be left without remedy. The reasons set out in the order of cancellation is non payment of collected taxes for a continuous period of three months. In the decision in the case of Suguna Cutpiece, this Court directed restoration of registration subject to certain conditions. In the over all facts and circumstances, the petit....

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....ent of tax, interest, fine/fee and etc. shall not be allowed to be made or adjusted from and out of any Input Tax Credit (ITC), which may be lying un-utilized or unclaimed in the hands of the petitioner. iv. If any ITC remains un-utilized, it shall not be utilized until it is scrutinized and approved by an appropriate or competent officer of the Department. v. Only such approved ....