2024 (5) TMI 654

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....oner challenges an order of cancellation of his GST registration. The petitioner is a works contractor for Bharat Heavy Electricals Limited. Pursuant to a show cause notice dated 27.01.2023 stating that the petitioner had not filed GST monthly returns for a continuous period of six months, the impugned order was issued. The petitioner states that he had engaged the services of an accountant for pu....

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....arned Government Advocate, accepts notice on behalf of the respondent. He submits that the petitioner appears to have continued to carry on business even after the  cancellation of registration. If so, he submits that it should be left open to the GST authorities to take action in accordance with the statute in respect thereof. 4. In Suguna Cutpiece, this Court directed restoration of GST re....

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....ds of the petitioner. iii. If any Input Tax Credit has remained unutilized, it shall not be utilised until it is scrutinized and approved by an appropriate or competent officer of the Department. iv. Only such approved Input Tax Credit shall be allowed to be utilized thereafter for discharging future tax liability under the Act and Rules. v. The petitioner shall also pay GST and file the ret....